| 网络环境下会计基本假设的思考 |
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| 引用本文： | 徐博韬,王攀娜.网络环境下会计基本假设的思考[J].财会通讯,2007(10). |
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| 作者姓名： | 徐博韬 王攀娜 |
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| 作者单位： | [1]重庆文理学院应用技术学院 [2]重庆文理学院计财处 重庆 |
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| 基金项目： | 重庆文理学院教改项目“服务于地方新建本科院校跨越式发展的高校财务运行机制研究”(项目编号:060212) |
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| 摘 要： | 随着网络的飞速发展,社会的各个领域都在发生变化。会计作为经济管理工具,同样也会受到冲击,而作为会计核算前提的会计基本假设也必将受到影响。本文从传统会计假设的分析入手,通过分析网络环境对其产生的影响,进而提出重构会计假设的设想。
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| 关 键 词： | 网络环境 会计假设 |
The Thinkings of the Fundamental Hypothesis of Accounting in Network Environment |
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| Xu Botao Wang Panna.The Thinkings of the Fundamental Hypothesis of Accounting in Network Environment[J].Communication of Finance and Accounting,2007(10). |
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| Authors: | Xu Botao Wang Panna |
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| Abstract: | With the speedy developing of the network technology,all changes are taking place in society's each fields. As an economic management implement,Technology may also undergo certain impact definitely, as the fundamental premise of accounting, the fundamental hypothesis of accounting must be affected. Firstly, the article analyzed the traditional assumption of accounting, secondly it analyzed the affection of network environment to accounting, and lastly it brought forward the plan of rebuilding the assumption of accounting. |
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| Keywords: | Network Environment Assumption of Accounting |
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