经济形态的变革必将对会计产生深远的影响,传统会计理论在会计假设、会计核算体系、会计报告模式等方面面临知识经济的挑战。因此,必须进行适应知识经济时代的会计创新研究。 The change of economic form will have a far-reaching impact on accounting. The traditional accounting theory faces the challenge of knowledge-based economy in terms of accounting hypothesis, accounting system and accounting report mode. Therefore, it is necessary to carry out accounting innovation research adapted to the era of knowledge economy.