管理会计发展的历史表明 ,企业管理的需要是管理会计发展的动力源泉。在知识经济环境下 ,被称为第五代管理的知识管理及其知识资本运营已成为企业新型的经营管理模式 ,它呼唤着知识资本管理会计的构建。本文详尽地论述了企业管理与管理会计的关系 ,特别是知识管理对现行管理会计的挑战与建构知识资本管理会计的十大对策。 The history of management accounting shows that the need of enterprise management is the source of power to manage the development of accounting. Under the environment of knowledge economy, knowledge management and its operation of knowledge capital, known as the fifth generation management, have become a new mode of operation and management of enterprises. They call for the construction of knowledge capital management accounting. This article expounds in detail the relationship between enterprise management and management accounting, especially the challenge of current management accounting to knowledge management and the ten countermeasures to construct knowledge capital management accounting.