摘要：Knowledge economy, as well as circular economy, has been the trend of the economic development of the world since the 21 st century. The development of knowledge economy requires people to strengthen their ability of replacing material resources with intellectual resources, realizing that participants in the economic activities are better educated. With knowledge economy coming, the society is eager for the high-quality people. No doubt, enterprise accountants are one of the different kinds of talents. But we may wonder what an accountant should have to meet the high requirements of knowledge economy. Consequently, this paper which combines the theory with the practice of enterprise accountants, deeply analyzes the problem of accountants’ cultivation by an all-round and developing viewpoint from four aspects that is morality, consciousness, talent, and scholarship. It aims at making it possible for accountants to promote their cultivation to proper the accounting cause in the era of knowledge economy.
