企业必须改变传统的管理方式，更注重于人员培训、研究开发、市场调查等方面，企业经营管理的对象更侧重于企业的无形资产，对企业的价值评估也并不仅仅局限于可计量的财务信息；同时为适应经济发展的要求，不同的企业组织形式也应运而生。所有这些，都对工业经济时代的会计理 Enterprises must change the traditional management methods, pay more attention to personnel training, research and development, market research, etc., the object of business management more focused on the intangible assets of enterprises, the value of the enterprise assessment is not limited to only measurable financial Information; the same time, to meet the requirements of economic development, different forms of business organizations have also emerged. All of this is about the accounting of the industrial economy