20世纪90年代以来,随着高技术的日益发展和融合,以及互联网的普及应用和发展,信息处理和传递突破了时间和地域的局限。这“种即时联系”正在使整个世界发生着翻天覆地的变革,它不仅改变了人们的思维和生活方式,企业的经营和管理模式,而且影响着整个社会经济的发展。与此同时,作为经济发展反光镜的会计将发生重大变化,会计观念、会计目标、会计对象、会计职能、会计核算程序与方法、会计操作手段、会计教育和会计监督都在朝着适应知识经济的方向变革和发展。 Since the 90s of the 20th century, with the increasing development and integration of high technology and the popularization and application of the Internet, information processing and transmission has broken through time and geographical limitations. This kind of “immediate contact” is revolutionizing the entire world. It not only changes people’s thinking and life style, business management and management mode, but also affects the entire social and economic development. At the same time, accounting as a mirror of economic development will undergo significant changes. Accounting concepts, accounting objectives, accounting objects, accounting functions, accounting procedures and methods, accounting practices, accounting education and accounting supervision are moving toward adapting to the knowledge-based economy The direction of change and development.