所谓知识经济 ,实际上是以知识为发展动力的一种全新的社会经济形态 ,其所具有的知识资本化、资产投入无形化、经济发展一体化和可持续化等重要特点 ,对传统工业经济条件下产生和发展起来的管理会计带来了巨大的冲击。为了适应知识经济时代的发展要求 ,有必要本着改革、创新的 The so-called knowledge economy, in fact, is a brand-new social and economic form with knowledge as its driving force. Its knowledge-based capitalization, intangible asset investment, economic integration and sustainable development are all important features of the traditional industrial economy Under the conditions arising and development of management accounting has brought a huge impact. In order to meet the development requirements of the era of knowledge economy, it is necessary to reform and innovation