一、问题的提出 知识经济是以知识资本来发展的经济,人力资源和以知识、信息等形态独立存在的知识资源,将成为经济发展的首要经济资源。而传统的会计计量模式是以权责发生制、以历史成本为计量原则的会计计量模式,其显著特征是:以名义货币单位作为统一会计计量单位,以交易 First, the issue put forward Knowledge economy is the development of knowledge-based capital to the economy, human resources and knowledge, information and other forms of independent existence of knowledge resources, will become the economic development of the primary economic resources. However, the traditional accounting measurement model is an accounting measurement model based on accrual basis and historical cost measurement principle. Its notable characteristics are as follows: the unit of nominal currency is the unified accounting measurement unit, and the transaction