知识经济的兴起是一场无声的革命 ,对会计赖以生存的社会环境产生了巨大的影响 ,对传统会计理论体系及其概念提出了挑战。会计计量在会计运行系统中处于核心地位 ,而且与会计理论结构各要素之间也存在密切的联系。本文主要探讨知识经济对会计计量的影响以及会计计量的创新问题 The rise of knowledge economy is a silent revolution, which has a tremendous impact on the social environment in which the accounting depends, and poses a challenge to the traditional accounting theory and its concept. Accounting measurement is at the core of the accounting and operating system, and there is a close relationship between the various elements of accounting theory and structure. This paper mainly discusses the impact of knowledge economy on accounting measurement and the innovation of accounting measurement