摘  要:會計知識流動基本上是會計知識從一個主體流到另一個主體的過程，企業的會計知識流動也是一個動態過程，這體現了企業的各主體之間會計知識的轉移，同時也是企業會計知識得以學習、吸收、整合、創新的過程。只有克服會計知識流動中的種種障礙將員工頭腦中的會計知識挖掘出來，實現知識流動和共享，才能提高整體的工作效率，確保企業資金流正常運轉。本文首先介紹了知識流動的涵義及內容，對會計知識做出了基本定義，然后針對會計知識流動的有關內容進行了詳細的介紹，隨后采取問卷調查法的形式對影響企業會計知識流動的因素如能力與意愿，信任等方面進行了分析，并探討會計知識流動的障礙分別是：知識壟斷、缺乏信任、利己文化、傳播渠道不順暢和管理制度上的缺陷，針對上面存在的問題提出了應對會計知識流動障礙的對策。

關鍵詞：會計知識 知識流動 障礙 對策

ABSTRACT:Accounting knowledge flow is essentially accounting knowledge flows from one body to another body in the process, the company's accounting knowledge flow is a dynamic process, which reflects the company's various accounting knowledge transfer between the main body, also the corporate accounting knowledge to learn, absorption, integration, innovation process. Only overcome the obstacles in accounting knowledge flow, excavate the accounting knowledge from minds of employees, come true accounting knowledge flow and sharing, in order to improve overall efficiency, to ensure the normal operation of corporate cash flow. First, this text introduces the meaning and content of the accounting knowledge flow, to make a basic definition, and then  it aim at accounting knowledge flow make a content of detailed description, followed by taking the form of a questionnaire affect factors such as the flow of accounting knowledge ability and willingness, trust and other aspects of the analysis, and to explore the barriers of the flow of accounting knowledge are: monopoly of knowledge, lack of trust, self-serving culture, communication channels are not smooth and defect management systems. This article puts forward the countermeasures of dealing with accounting knowledge flow barriers in view of the above problems.

Keywords：accounting knowledge；knowledge flow；obstacle；countermeasure