知识经济与会计创新 ○王宝庆 世界经济步入了一种新的经济形态——知识经济时代。知识经济是信息经济，信息技术的开发和传播是知识经济的关键因素，知识经济也是智能经济、人才经济。人才是继土地、资本和劳动之后又一基本经济要素，甚至是诸要素中的决定性因素。在知识经济 Knowledge Economy and Accounting Innovation ○ Wang Baoqing The world economy has entered a new economic form - the era of knowledge economy. Knowledge economy is the information economy, the development and dissemination of information technology is the key factor of knowledge economy, and the knowledge economy is also a smart economy and a talent economy. Talent is another basic economic element after land, capital and labor, and even the decisive factor among the various elements. In the knowledge economy