摘要:隐性会计知识是会计人员在基础会计知识的基础上经过积累以及从实际操作和运用中体会和总结出来的，拥有隐性会计知识是会计人员职业能力的象征，它的流动方式主要是师徒教导以及会计人员的直接交流和沟通。对于隐性会计知识流动的激励主要要击破它自身、会计人员自身、环境因素几大障碍。

　　　本文分为六个部分，分别介绍了知识流动、隐性会计知识流动以及本文激励模型的理论基础和激励模型的构建，最后例证模型的有效性并得出隐性会计知识流动的激励要具有针对性、方式要多样、长短期相结合以及要有完备的考核机制的结论。企业在对隐性会计知识流动的激励中运用适当的激励手段可以让激励更有效，从而为企业培养更多的会计人才为企业创造更多的财富。

关键字：会计知识 隐性会计知识 流动 激励

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