摘要:隱性會計知識是會計人員在基礎會計知識的基礎上經過積累以及從實際操作和運用中體會和總結出來的，擁有隱性會計知識是會計人員職業能力的象征，它的流動方式主要是師徒教導以及會計人員的直接交流和溝通。對于隱性會計知識流動的激勵主要要擊破它自身、會計人員自身、環境因素幾大障礙。

　　　本文分為六個部分，分別介紹了知識流動、隱性會計知識流動以及本文激勵模型的理論基礎和激勵模型的構建，最后例證模型的有效性并得出隱性會計知識流動的激勵要具有針對性、方式要多樣、長短期相結合以及要有完備的考核機制的結論。企業在對隱性會計知識流動的激勵中運用適當的激勵手段可以讓激勵更有效，從而為企業培養更多的會計人才為企業創造更多的財富。

關鍵字：會計知識 隱性會計知識 流動 激勵

ABSTRACT:Tacit knowledge of accounting is summed up by the accountants from practical operation and use of the basic accounting knowledge. Having it symbolizes the ability of the accountants. The major type of the flow is the apprenticeship, directly exchange and communication. To encourage the flow of the tacit knowledge of accounting must solve the problem of itself, accountants own, environmental factors.

　　　This paper is divided into six parts, introduces the knowledge flow, tacit knowledge of accounting, the theoretical basis of the model and the building of the model, finally uses an example to prove the validity of the model and concluded that the encouragement must targets, diversity, combine the short-term with the long-term. The encouragement must be more effective if the enterprise use the right way, and create more wealth for them.

Keywords：accounting knowledge；tacit knowledge of accounting；flow；encourage