任何新生事物的出现都会引起相关事物本身发生质的变化,会计是受环境影响的,是经济环境的产物,“经济越发展,会计越重要”,这句话充分体现了会计的动态性和进步性。知识经济的出现使会计的基础环境受到冲击,传统的财务会计理论和会计实务也将受到严峻的挑战。 The emergence of any new things will lead to a qualitative change in the related things themselves. Accounting is influenced by the environment and is a product of the economic environment. “The more economic the economy is, the more important the accounting is.” This statement fully reflects the dynamics and progress of accounting Sex. The emergence of knowledge-based economy has impacted the basic environment of accounting, and the traditional financial accounting theory and accounting practice will also be severely challenged.