摘要
本文主要详述了网络会计对传统会计的影响。一是对传统会计基本理论的冲击,主要表现在会计四项假设中三项假设的变动和改变;二是对会计实务的影响,主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击;另外,电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。在此基础上提出了发展我国网络会计应采取的策略。
This paper mainly discusses the influence of the network accounting on the traditional accounting. Firstly, it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting. Secondly, it argues that the network accounting deeply changes accounting on the accnud basis, historical cost, accounting statement and functions of accounting. In addition, the appearance of e - business will challenge management model of the traditional financial accounting and need more innovation of accounting method. Based on above analysis, this paper suggests the countermeasures for the network accounting development in China.
出处
《新疆财经》
2006年第5期84-86,共3页
Finance & Economics of Xinjiang
关键词
网络会计
传统会计
电子商务
the Network Accounting
the Traditional Accounting
E - business
