摘要
随着 2 1世纪的来临 ,各行各业都面临着挑战 ,只有抓住机遇 ,不断创新 ,才能适应时代的要求。本文主要论述了知识经济及其特征 ,以及在知识经济条件下急需研究和拓展的会计领域 :即无形资产会计、研究与开发活动会计。
With the advent of the 21 st century, all walks of life are faced with new challenges Catch the chances and make constant innovations, or you'll not be able to meet the need of the great times An analysis in the article mainly concerns knowledge-based economy and its features, as well as three fields of accounting deadly requiring study and development in knowledge economy, namely Intangible Assets Accounting, Reserch & Development Activity Accounting and Human Resource Accounting
出处
《西安邮电学院学报》
2000年第1期62-65,共4页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
知识经济
无形资产
人力资源
会计
Knowledge-based Economy
Intangible Assets
Reserch and Development
Humen Resource
