The Impacts of Intellectual Economy on Accounting Theory and Methods

摘要

As a kind of brand-new economic form, the knowledge economy develops mainly relying on the scarce natural resources, taking the high technology industry as if pillar industry, based on intellectual resource and knowledge capital. Accounting takes part in the economic activities by reflecting, controlling and supervising them. It has to constantly innovate to adapt to the changing environment. This paper starts with the characteristics of knowledge economy, systematically expounds the impacts of knowledge economy to traditional accounting. And this paper puts forward a new structure of accounting theory and counter measures by analyzing and researching the influence of knowledge economy on accounting aim.