随着我国社会主义市场经济体制的逐步建立和完善,随着知识经济在全球范围内对各种经济领域的加深渗透,我国企业面临的内外环境已今非昔比,市场竞争日趋激烈,企业经营风险日益加大,无形资产在企业资产中举足轻重。人们日渐关注企业社会责任履行情况。会计作为一门对经济活动进行反映、核算和监督的工具,必然要与此相适应。因而,对建立在工业经济基础之上的传统会计模式重新审视并加以适当创新显得特别重要。 With the gradual establishment and perfection of China’s socialist market economic system, with the deepening penetration of knowledge economy in various economic fields around the world, the internal and external environment faced by Chinese enterprises is no longer the same as before. The market competition is becoming increasingly fierce. Increasing risk, intangible assets in the corporate assets play a decisive role. People are increasingly concerned about the fulfillment of corporate social responsibility. Accounting as a tool for reflecting, accounting and supervision of economic activities must be compatible with this. Therefore, it is particularly important to reconsider and properly innovate the traditional accounting model based on the industrial economy.