伴随知识经济时代的到来,知识资本已经替代财务资本成为制约知识企业生存与发展的主导性生产要素,作为核算和监督所处时代主导生产要素及其所带来财富的会计也必然由财务会计走向知识会计。本文旨在以“概念格”理论模型为基础,推论知识经济时代的知识会计是由不同经济时代的会计一步步演化而来的,为知识会计理论体系和运用体系与财务会计理论体系和运用体系的嫁接集成寻求理论支持。 With the advent of the era of knowledge economy, the knowledge capital has replaced the financial capital as the main productive factor that restricts the survival and development of the knowledge-based enterprise. Accounting and supervision as the dominant factor of production and the wealth brought by it are also inevitably governed by financial accounting Knowledge Accounting. The purpose of this paper is to deduce that knowledge accounting in the era of knowledge-based economy evolved from accountancy in different economic times based on the theoretical model of “concept lattice”. This paper analyzes the theory and application system of knowledge accounting and the theoretical system of financial accounting and Use the system’s grafting integration to seek theoretical support.