在知识经济条件下,由于构成经济支柱的产业是高智力产业,产品个性化、多样化,使得会计工作的成本分配分批法、分步法等已不适应新经济形态中生产成本分配的要求。本文从知识经济的特征分析入手,阐述了在知识经济条件下,会计工作面临的挑战和会计工作创新的思路。 Under the condition of knowledge-based economy, because the industries that constitute the economic pillar are high-intelligence industries, the individualization and diversification of the products make the cost allocation of accounting work in batch and step-by-step methods unsuitable for the distribution of production costs in the new economy . Starting with the analysis of the characteristics of knowledge economy, this article elaborates the challenges facing accounting work and the ideas of accounting work innovation under the conditions of knowledge economy.