知识经济形态制约会计实务活动和会计理论研究活动,影响着会计研究活动的各个方面,包括会计研究对象、研究范围和研究内容等。从这个角度入手,按照经济环境决定企业产权关系、企业产权关系决定会计权益理论这一内在逻辑,以知识经济时代企业产权契约理论为基础,使利益相关者会计权益理论得以建立,相应地也形成了新的会计等式。 Knowledge economy restricts accounting practices and accounting theory research activities, affecting all aspects of accounting research activities, including accounting research object, scope and content of the study. From this point of view, according to the economic environment to determine the relationship between property rights, property rights relations determine the theory of accounting interests of this inherent logic to knowledge-based enterprise era of intellectual property contract theory as the basis to enable stakeholders to establish the theory of accounting interests, correspondingly also formed The new accounting equation.