【正文】 onomy, the quality of accounting information, the center of gravity of the target, and intangible assets such as property right theory will be affected to a certain extent, the development prospects of financial accounting under the knowledge economy environment of more substantial. In the current development of the situation of global economic integration, has greatly changed the mode of economic growth, the traditional economic growth mode has gradually been replaced by knowledge economy, the knowledge economy has changed very much in the development of quality and the development of scale. Affected by the transformation of economic growth mode, the modern financial accounting theory is also advancing with the times, make large changes in the accounting theory and accounting rules, financial accounting theory is more adapt to the development of new economic situation, has bee an important means and the driving force of the growth of the new economy. Therefore, we should be based on the specific change of modern financial accounting theory, analyzing the trend of its development, to ensure that the utility of the modern financial accounting theory. This paper aims to discuss the new changes of accounting theory in knowledge economy era, the actual application and development prospect of financial accounting in knowledge economy era is discussed. Key Words:knowledge economy。 2 會計基本前提 2 關(guān)于貨幣計量 9 參考文獻(xiàn) 這種區(qū)別于傳統(tǒng)農(nóng)業(yè)經(jīng)濟(jì)和工業(yè)經(jīng)濟(jì)的新經(jīng)濟(jì)的到來，必將對傳統(tǒng)財務(wù)會計的理論與實務(wù)提出挑戰(zhàn)，并可能誘發(fā)新的會計革命。 關(guān)于會計主體 在新經(jīng)濟(jì)時代，由于經(jīng)濟(jì)的日益全球化，現(xiàn)代信息處理技術(shù)和互聯(lián)網(wǎng)技術(shù)的急速發(fā)展，企業(yè)可以借助互聯(lián)網(wǎng)進(jìn)行不分國界的聯(lián) 合或分組，從而導(dǎo)致會計主體具有可變性，這就使得對會計主體認(rèn)定產(chǎn)生困難，使會計核算的空間范圍處于一種模糊狀態(tài)。這些都對貨幣計量前提提出了挑戰(zhàn)。在發(fā)展中尋求必要的變革也是必不可少的。傳統(tǒng)財務(wù)信息和財務(wù)報告對可靠性和相關(guān)性的反映度不夠。財務(wù)會計人員的工作重點將從事中記賬算賬、事后報賬轉(zhuǎn)向事先預(yù)測、規(guī)劃 ,事中控制、監(jiān)督 ,事后分析、決策 。 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計） 6 完善財務(wù)會計的法律體系： 隨著現(xiàn)代企業(yè)制度的逐步完善和會計所處經(jīng)濟(jì)環(huán)境的變化 ,應(yīng)及時修訂基本會計準(zhǔn)則 ,重新界定會計要素的內(nèi)涵與外延 ,同時應(yīng)該對我國現(xiàn)行的會計法律法規(guī)包括《會計法》、《公司法》、《總會計師條例》、《企業(yè)會計準(zhǔn)則 (基本準(zhǔn)則 )》、《會計基礎(chǔ)工作規(guī)范》、《會計從業(yè)資格管理辦法》等進(jìn)行完善 ,從而建立起健全的現(xiàn)代會計法律體系。持續(xù)經(jīng)營假設(shè)，可以重新表述為“經(jīng)濟(jì)利益相關(guān)的聯(lián)合體，從開始組建到實現(xiàn)其經(jīng)營目標(biāo)為止為其存續(xù)期間”，對于會計分期假設(shè)，原來的涵義仍將存在，但對于一些完成交易后即行解散的臨時性組織而言。因此，知識經(jīng)濟(jì)時代的會計人員將是兼容科技與管理知識的、具有多元知識結(jié)構(gòu)和創(chuàng)新思維的高智能復(fù)合型會計人員。人才是發(fā)展知識經(jīng)濟(jì)的根本?？傊陆?jīng)濟(jì)會給財務(wù)會計帶來一系列的影響和挑戰(zhàn)。并通過有序的核算，使會計信息真正為企業(yè)經(jīng)營管理決策服務(wù)。但是我 將在以后的工作和學(xué)習(xí)中繼續(xù)努力、不斷完善。 謝亞麗 2021 年 9 月 30 日