一、前言会计发展的历史告诉我们,社会经济环境的变化和会计信息使用者需求的变化是推动财务会计发展的两大动力。进入21世纪,世界经济已进入了一种全球化,信息化,网络化和以知识驱动为基本特征的崭新的社会经济形态—知识经济。与以往经济的最大不同在于,知识经济的发展与繁荣不再直接取 I. Preface The history of accounting development tells us that the changes in the socio-economic environment and the changes in the demand of users of accounting information are two driving forces behind the development of financial accounting. Entering the 21st century, the world economy has entered a new social and economic form of globalization, informatization, networking and knowledge-based driving - the knowledge-based economy. The biggest difference with the past economy is that the development and prosperity of the knowledge-based economy are no longer directly taken