一、对传统会计理论方法的冲击 知识经济时代,社会生产进入到信息化制造阶段。生产效率的评价标准由原工业经济时代的“劳动生产率”指标转变为“知识生产率”指标;信息使用者关心的信息由“企业制造未来有利于现金流动的能力”转变为“一个企业知识创新的能力”,这一变化也影响到会计的一些基本理论方法。 First, the impact of the traditional accounting theory and methods In the era of knowledge-based economy, social production into the information-based manufacturing stage. The evaluation standard of production efficiency is changed from “labor productivity” index in the former industrial economy to “knowledge productivity” index; the information users are concerned about is transformed from “the ability of enterprises to make future favorable cash flow” to “the innovation of enterprise knowledge innovation Ability ”, this change also affects some of the basic accounting methods.