摘要
随着信息技术的迅猛发展和信息时代的到来 ,“网络化”浪潮席卷全球。本文从信息技术发展的角度 ,观察会计假设所面临的新挑战与未来发展。
With the swift development of information technology and the coming of information times,'network ' tide is sweeping across the world. From the point of information technology development,this paper has a view of accounting postulates being faced with new challenge and future development.
出处
《现代财经（天津财经大学学报）》
2000年第4期37-39,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
虚拟企业
网络经济
会计假设
Virtual Corporation Network Economy Accounting Basic Postulates
