人类从工业经济时代迈入知识经济时代，这是一场广泛而深刻的经济革命。这场革命必然会带来社会经济环境的巨大变革。会计的发展史告诉我们，会计总是依存于一定的社会经济环境而发展的。知识经济所带来的社会经济环境的巨大变革，必然对会计产生巨大的冲击和挑战。社会环境影? Mankind has entered the era of knowledge-based economy from the era of industrial economy, which is a widespread and profound economic revolution. This revolution will inevitably bring about tremendous changes in the social and economic environment. Accounting history tells us that accounting always depends on a certain social and economic environment and development. The enormous changes in the socio-economic environment brought about by the knowledge-based economy inevitably have a huge impact and challenge on accounting. Social environment shadow?