进入信息和知识年代,全球商贸形态正在急剧转变。经济市场化、全球化及信息科技发展打破了以往的边界障碍和规限。新兴知识经济全面影响了世界不同地区的国家和组织。各企业机构如再不思进取,将会面对擅用科技和知识的对手所带来的竞争。与此同时,由于在信息年代下,社会的信息更为开放,公众对会计业 Into the information and knowledge age, the global business model is rapidly changing. Economic marketization, globalization and the development of information technology have broken the previous border barriers and restrictions. The emerging knowledge economy has affected all the countries and organizations in different parts of the world. Any attempt by enterprises and institutions to make further progress will face the competition brought by rivals that use technology and knowledge. At the same time, due to the more open social information under the age of information, the public