摘要
从网络会计与传统会计不同的假设环境出发,指出会计基本假设在企业财会活动中的引领作用,对比工业时代和信息时代企业活动的不同环境,论述了会计假设修正和重新界定的必要性并提出整改方案。
The paper was pointed out accounting basic assumption in the leading role of enterprise financial accounting activities from different environment of network accounting and traditional accounting assumptions. Compared different environment of business activity in industrial and information age, the paper was expounded the necessity of accounting hypothesis modification and redefine, and put forward improvement scheme.
出处
《科技创新与生产力》
2014年第4期37-39,共3页
Sci-tech Innovation and Productivity
关键词
网络会计
传统会计
会计假设
界定与修正
network accounting
traditional accounting
accounting assumption
demarcation and amendment
