论知识经济对管理会计发展的影响

知识经济在对传统经济模式提出挑战的同时，也对传统经济模式下的管理会计提出了挑战，其对管理会计的影响是深远的。知识经济时代，企业的经营成果不仅表现在利润上，更表现在企业价值的增值上，对企业价值的衡量与评估将是摆在企业管理会计师面前的一道难题。因此，为迎接挑战，我们应拓宽管理会计研究的内容，改变对现行投资方案的评价，将资产核算的重点逐步转移到知识和信息等知识资源为主体的无形资产上，以更好地反映企业资产的盈利和增值情况。

The Impact of Knowledge Economy on the Development of Management Accounting

While challenging the traditional economic model,knowledge economy is also challenging and leaving a profound impact on management accounting.In the era of knowledge economy,business achievements of enterprise are not only shown in profit-making,but in value-adding of enterprise value.Therefore,judging and evaluating enterprise' value is a hard problem before management accounting.To meet the challenge,we shall broaden the content of management accounting,change the evaluation of the present investing plan,...