当今是知识经济大爆炸的时代,知识经济使会计环境发生了巨大的变化,从而给现行的会计理论与方法带来强大的冲击与挑战。会计作为经济管理的重要组成部分要适应时代发展的要求,与时俱尽开拓创新迎接新的挑战。 Nowadays is the era of the big bang of knowledge economy, the knowledge economy has undergone tremendous changes in the accounting environment, thus bringing a powerful impact and challenge to the current accounting theory and method. Accounting as an important part of economic management, accounting needs to meet the requirements of the development of the times, make innovations and meet new challenges with time.