知识经济主要是一种以知识为主的经济形式,这种经济主要是依赖知识的生产、扩散与应用来实现的。由于知识经济的产生具有一定的连续增长性以及报酬的递增性,使得那些以知识经济为主要生产力的高新技术企业在资本上的边际报酬有了明显的提高,传统的资本增加的也出现了逆转效益,对企业的成本核算产生了巨大的影响。 Knowledge economy is mainly a knowledge-based economic form, this economy is mainly dependent on the production, diffusion and application of knowledge to achieve. Due to the continuous growth of knowledge-based economy and the increasing returns, the marginal remuneration of high-tech enterprises with knowledge-based economy as the major productivity has been significantly increased, while the traditional capital increase has also reversed Benefit, the cost accounting has had a huge impact.