随着经济活动对知识的依赖不断加深 ,生产日益知识化。知识作为与劳动和资本并列的第三个生产要素 ,发挥着愈来愈大的作用。知识经济给会计工作和会计教育带来了巨大的冲击和影响。具体表现在 :第一、生产的知识化、高新技术生产的蓬勃发展使得生产组织与管理不断创新 ,从而带 As the dependence of economic activity on knowledge continues to deepen, production becomes more and more knowledgeable. As the third factor of production tied to labor and capital, knowledge plays an increasingly important role. The knowledge-based economy has brought tremendous impact and influence on accounting work and accounting education. The concrete manifestation is as follows: First, the booming development of knowledge-based production and high-tech production has led to the continuous innovation of production organization and management,