摘  要:会计知识流动基本上是会计知识从一个主体流到另一个主体的过程，企业的会计知识流动也是一个动态过程，这体现了企业的各主体之间会计知识的转移，同时也是企业会计知识得以学习、吸收、整合、创新的过程。只有克服会计知识流动中的种种障碍将员工头脑中的会计知识挖掘出来，实现知识流动和共享，才能提高整体的工作效率，确保企业资金流正常运转。本文首先介绍了知识流动的涵义及内容，对会计知识做出了基本定义，然后针对会计知识流动的有关内容进行了详细的介绍，随后采取问卷调查法的形式对影响企业会计知识流动的因素如能力与意愿，信任等方面进行了分析，并探讨会计知识流动的障碍分别是：知识垄断、缺乏信任、利己文化、传播渠道不顺畅和管理制度上的缺陷，针对上面存在的问题提出了应对会计知识流动障碍的对策。

关键词：会计知识 知识流动 障碍 对策

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