The 21st century was the era of knowledge economy. New demands, new accounting tasks will usher in a new challenge, but will also have on the existing accounting comprehensive and far-reaching influence. The vitality of the knowledge-based economy is constant innovation and the knowledge economy of the accounting requirements of the characteristics of a comprehensive reform and re-construction of a knowledge-based economy era of the new system of accounting theory. Accounting is an assumption that the accounting activities, air, and of the theoretical limit, accounting activities to be carried out is the premise. The advent of the knowledge economy, so that the existing accounting assumptions environment changed a lot, the accounting assumptions must also be timely consequential amendments and supplements to adapt to the new environment. Accounting is always a certain period of time in order to adapt to the changing economic environment and development, and is closely related with business needs. Entered the information age, accounting assumptions Accounting Practice and Theory, as the basis for the natural environment should adapt to the tremendous social changes make corresponding changes. Key words: human resource accounting system for theoretical innovation accounting assumptions accrual basis of the network economy
嫣雨飘零
