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Entering the 21st century, the development of human society and economic progress are more and more affected by science and technology, and human society is experiencing the crossover from the industrial economy to the knowledge-based economy. As the development trend of global economy the knowledge-based economy not only has had a profound impact on the development of global economy, also made the socio-economic environment on which the account profession relies undergo major changes, and correspondingly, led to an unprecedented major impact on modern accounting. Starting from the concept and characteristics of the knowledge-based economy, this paper outlines the basic features of this new form of economy, discusses the impact of the knowledge-based economy on the accounting environment, the accounting theory, and the accounting practices, etc. as well as analyzes the corresponding changes for accounting to make for adapting the knowledge-based economy.