新经济,是指以信息技术为基础,以创新为核心,由高新科技所驱动,金融资本为支撑,可持续发展的经济。随着新经济时代的到来,国际经济将日趋一体化,知识的价值显著增强,信息技术成为推动经济发展的迅猛动力。目前,新经济已渗透到社会和经济的各个领域,在强烈改变着人们的工作、生活和观念的同时,也给会计领域带来了巨大的冲击,会计创新成为一个崭新的课题。人才智力资源、无 The new economy refers to the information technology as the foundation, innovation as the core, high-tech-driven, financial capital as support, and sustainable economic development. With the advent of the new economic era, the international economy will become increasingly integrated and the value of knowledge will be significantly enhanced. Information technology will become a powerful driving force for economic development. At present, the new economy has penetrated into all areas of society and economy. While it has strongly changed people’s work, life and ideas, it has also brought a huge impact on the accounting field. Accounting innovation has become a new topic. Talent resources, no