CAJ | 학술논문

知识经济的发展为企业会计理论和实践输入了新鲜的血液，催逼企业会计改革的推进。我国企业会计发展的过程在本质上就是会计改革的过程，历时30年之久，但在知识经济下又遭遇了更大的需求。现有的企业会计改革的研究局限于宏观层面，关注会计改革的方向和目标，缺乏微观性的探讨，未能充分吸纳知识经济的新思维、新理念和新方法。我国企业会计改革微观路径的解析具有现实价值，需要数百万会计从业人员的协力共进。
지식경제적발전위기업회계이론화실천수입료신선적혈액，최핍기업회계개혁적추진。아국기업회계발전적과정재본질상취시회계개혁적과정，력시30년지구，단재지식경제하우조우료경대적수구。현유적기업회계개혁적연구국한우굉관층면，관주회계개혁적방향화목표，결핍미관성적탐토，미능충분흡납지식경제적신사유、신이념화신방법。아국기업회계개혁미관로경적해석구유현실개치，수요수백만회계종업인원적협력공진。
The development of the knowledge economy brings fresh blood for accounting theory and practice re-form, which pressed corporate accounting reform to be carried out. The 30-year development of China's corporate ac-counting, in essence, is a process of accounting reform and met a greater demand in the knowledge economy. Current corporate accounting reforms are limited on the macro level which concerns the direction and goals, but it lacks of micro analysis and does not incorporate the new thinking, new ideas and new methods of knowledge economy. Thus, analyzing corporate accounting reform on micro level has practical value, which requres the joint efforts of account-ing practitioners.