知识经济的时代,对会计基本假设提出了挑战,但与此同时,在新的经济时代,对企业财务管理提出了新的要求。就此问题作初步探讨。 一、知识经济的特征 知识经济是一种全新的经济形态,主要有下面三个特征:1.知识经济产业化。在不同的经济形态里都存在着知识的产生和运用,其差别仅在于知识作为一个生产要素投入 In the era of knowledge economy, the basic assumption of accounting posed a challenge, but at the same time, in the new economic era, new requirements for corporate financial management were put forward. On this issue for a preliminary discussion. First, the characteristics of knowledge economy Knowledge economy is a new economic form, there are three main characteristics: 1. Knowledge economy industrialization. In different economic forms there is the emergence and use of knowledge, the only difference lies in the knowledge as a factor of production inputs