知识经济对会计赖以生存的社会环境产生了巨大的影响，对传统会计理论体系及其概念提出了挑战，它要求会计核算的重心从财务资源转向知识资源，要求提供的会计信息既重视相关性，又强调可靠性。其中，最大障碍是会计计量问题。本文就知识经济与会计计量的创新问题作以下探讨。? The knowledge-based economy has a huge impact on the social environment in which accounting depends, and poses a challenge to the traditional accounting theory and its concept. It requires that the focus of accounting change from financial resources to knowledge resources, , But also emphasize reliability. Among them, the biggest obstacle is accounting measurement. This article discusses the innovation of knowledge economy and accounting measurement. ?