在与传统历史成本会计对比的基础上 ,阐述了现时成本会计的特点 ,同时通过列举我国目前现时成本会计的应用现状及对知识经济时代变迁的论述 ,着重阐发了新环境下现时成本会计对稳健原则的冲击及在对无形资产及人力资源计量等方面的应用取向。 Based on the comparison with traditional historical cost accounting, this paper expounds the characteristics of current cost accounting. At the same time, by enumerating the current status of China’s current application of cost accounting and the discussion of changes in the era of knowledge-based economy, we emphatically shed light on the current balance of cost accounting in the new environment. The impact of principles and the application orientation of intangible assets and human resources measurement.