通過(guò)知識(shí)經(jīng)濟(jì)時(shí)代特征；指出了知識(shí)經(jīng)濟(jì)對(duì)我國(guó)會(huì)計(jì)目標(biāo)、會(huì)計(jì)假設(shè)、會(huì)計(jì)職能、會(huì)計(jì)原則、會(huì)計(jì)對(duì)象、會(huì)計(jì)組織等方面的種種沖擊，對(duì)我國(guó)的會(huì)計(jì)假設(shè)、會(huì)計(jì)職能、會(huì)計(jì)確認(rèn)和計(jì)量及會(huì)計(jì)報(bào)告提出改革意見(jiàn)；并針對(duì)知識(shí)經(jīng)濟(jì)特點(diǎn)，我國(guó)現(xiàn)階段必須改革的無(wú)形資產(chǎn)會(huì)計(jì)的概念、確認(rèn)范圍、計(jì)量基礎(chǔ)、攤銷(xiāo)方法和無(wú)形資產(chǎn)的信息披露等方面提出自己的見(jiàn)解；同時(shí),針對(duì)人力資源會(huì)計(jì)中人力資源成本會(huì)計(jì)和人力資源價(jià)值會(huì)計(jì)的明顯不足，提出要構(gòu)建新型的勞動(dòng)者權(quán)益會(huì)計(jì)。