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本文在简述了知识经济与成本会计的基本特征之后,简要论述了作者对知识经济背景下,对知识做为一种 会计对象参与成本令计核算的一些认识,是对新经济形态下对成本会计的一种有益探试。
After briefly describing the basic characteristics of knowledge economy and cost accounting, this article briefly discusses the author’s knowledge of accounting as an accounting object in the context of knowledge economy, A useful test of accounting.