摘要
以互联网为核心技术的电子商务的迅速发展，标志着人类社会正在逐步进入以网络经济为代表的数字经济时代。这个新时代将使会计面临新的挑战。虚拟公司将改变会计环境，对会计假设理论产生巨大的冲击。电子商务的日益普及，无纸化贸易与会计数据无纸化、电子数据的法律效力问题随之产生。传统的定期会计报告已经不能适应电子商务发展的要求，数字经济的发展需要建立实时按需会计报告模式。
E-business, with the internet as the core technology, is the symbol of the digital economic era represented by the net-working economy. The new era will make accounting face the new challenge. The fabricated company will change the accounting environment, and will have a great impact on the accounting assumption theory. With the increasing prevalence of e-brsiness , problem concerning the legal valiolity of eleclronic data in non-paper trade trade and non-paper accouating manifests itself. The traditional periodical accounting report cannot fit in ths need of the development of e-business. The digital economy requires a new accounting system, which is adaptable with the time and need.
出处
《广东商学院学报》
2001年第5期69-72,共4页
Journal of Guangdong University of Business Studies
