知识经济和网络经济时代的到来．加入ＷＴＯ与经济国际化和全球化，建立社会主义市场经济体制策略的全面推进以及我国民主与法制的不断完善，都极大地变革着我国的会计环境。环境的变革，对我国会计的发展提出了新的挑战。迎接新的挑战，我们急需更新陈旧的会计观念，树立新的 Knowledge economy and network economy era. Joining the WTO and the economic globalization and globalization, the overall promotion of the strategy of establishing a socialist market economy and the continuous improvement of our democracy and legal system have greatly changed the accounting environment in our country. Environmental changes have posed new challenges to the development of accounting in our country. To meet the new challenges, we urgently need to update old accounting concepts and establish new ones