迎着新世纪灿烂的阳光，人类社会开始进入一个全新的发展时期——知识经济时代。在这个时代，数字信息网络化、知识信息资本化、科学技术产业化将逐渐取代实物资本成为推动经济发展的有关键因素。 一、知识经济对财务会计的挑战 １、生产的知识化，高新技术的蓬勃发展对会计职 Facing the bright sunshine of the new century, human society has begun to enter a brand new period of development - the era of knowledge economy. In this era, the digital information network, the capitalization of knowledge and information, and the industrialization of science and technology will gradually replace the real capital to become the key factor to promote economic development. First, the knowledge-based economy challenges the financial accounting 1, the production of knowledgeable, high-tech booming development of accounting