知识经济是社会发展的必然,是以对智力资源和知识的占有、配置、生产和消费为基本要素的经济。它是一种建立在先进的知识和发达的技术基础之上的新的经济形态。会计作为一门科学总是存在于一定社会经济环境之中并受其影响的。经济形态 Knowledge economy is the inevitable result of social development. It is an economy based on the possession, allocation, production and consumption of intellectual resources and knowledge. It is a new form of economy based on advanced knowledge and advanced technology. Accounting as a science always exists in a certain socio-economic environment and affected by it. Economic form