Abstract: The knowledge economy the theory system has had the enormous impact to our country tradition accountant, causes accountant in the basic theory to be connected the definition of a concept and so on not to be able to make the integrity to its connotation the explanation, but needed to give the again definition, this article elaborates accountant with emphasis the principle, accountant the supposition, accountant has measured the pattern, accountant balances the formula and accountant confirmed foundation adjustment and innovation which should do under the knowledge economy condition. Key word: Knowledge economy; Accountant basic theory; Innovation