知识经济是以现代科学技术为核心,建立在知识和信息的生产、分配和使用之上的经济,作为一种全新的经济形态,它主要是以知识资源为基础的经济形态,并具有与工业经济不同的特征,即以知识资源的占有、配置、生产、分配和使用为主要因素的时代。其主要特征是:知识经济是知识化经济、是信息经济、是以高科技产业为支柱的经济。随着知识经济的兴起,会计工作的中心将发生相应的转移,同时也对会计监督提出更高的要求。本文对知识经济条件下会计模式与会计监督重点做些探索。 Knowledge economy is an economy based on modern science and technology and based on the production, distribution and use of knowledge and information. As a new economic form, it is mainly an economic form based on knowledge resources, Different economic characteristics, that is, the possession of the intellectual resources, configuration, production, distribution and use as the main factor of the era. Its main features are: knowledge-based economy is a knowledge-based economy, an information economy and an economy based on high-tech industries. With the rise of knowledge-based economy, the center of accounting will shift accordingly, but also put forward higher requirements on accounting supervision. This article explores the accounting mode and accounting supervision under the condition of knowledge economy.