知识经济是以现代科学技术为核心，建立在知识和信息的生产、分配和使用之上的经济。作为一种全新的经济形态，它主要是以知识资源为基础的经济形态。并具有与工业经济不同的特征，即知识资本化、知识价值凸现、资产无形化、生产方式松散化等特点。知识经济对会计理论，尤其是 Knowledge economy is based on modern science and technology as the core, based on the production, distribution and use of knowledge and information economy. As a new economic form, it is mainly based on the knowledge-based economic form. And has the characteristics of different with the industrial economy, namely knowledge capitalization, highlighting the value of knowledge, intangible assets, the loose mode of production and so on. Knowledge economy on accounting theory, especially