知识经济对社会的影响是全面、深刻、广泛的,也必然引起会计的理论和方法发生一系列变革。会计目标是重要的会计理论问题,但它受到一定的社会环境影响。西方国家从50年代就开始了对会计目标的研究,我国则在80年代以后才开始对会计目标进行研究的。现就知识经济下会计目标的变化及关于我国会计目标的意见作一肤浅的阐述。一、知识经济下会计目标的变化知识经济条件下,新型的社会环境所创造的新技术条件优化了会计信息系统的客观环境,从这个角度说,会计信息系统的目标更加明确了。从会计假设来看,会计主体 The impact of knowledge economy on society is comprehensive, profound and extensive, and inevitably leads to a series of changes in the theory and method of accounting. Accounting goal is an important accounting theory, but it is affected by a certain social environment. Western countries began their studies on accounting goals from the 1950s, and China began to study accounting targets only after the 1980s. Now on the changes in accounting objectives under the knowledge economy and the views on China’s accounting objectives make a shallow explanation. I. Changes in Accounting Objectives in a Knowledge-Based Economy Under the conditions of a knowledge-based economy, the new technological conditions created by the new social environment optimize the objective environment for accounting information systems. From this perspective, the goal of accounting information systems is clearer. From the accounting hypothesis, accounting body