知识经济时代,经济发展是以人才的开发、利用为核心,企业最具价值和最重要的资源不再是物质资源,而是知识和智力资源。此时,传统的财务会计已不适应企业的发展。为此,本文首先讨论了知识经济时代会计理论的影响,接着分析了知识经济时代财务会计发展展望。 In the era of knowledge-based economy, economic development is based on the development and utilization of qualified personnel. The most valuable and important resource of an enterprise is no longer a material resource but an intellectual and intellectual resource. At this point, the traditional financial accounting has not adapted to the development of enterprises. To this end, this paper first discusses the impact of accounting theory in the era of knowledge-based economy, and then analyzes the prospects for the development of financial accounting in the era of knowledge-based economy.