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网络技术条件下财务会计理论的拓展
引用本文:沈友娣.网络技术条件下财务会计理论的拓展[J].盐城工学院学报(自然科学版),2001,14(2):55-57,66.
作者姓名:沈友娣
作者单位:盐城工学院工商管理学院,江苏盐城224001
摘    要:探讨在网络技术条件下,财务会计系统环境变化对会计基本假设、资产内涵、历史成本计价原则、财务会计报告、会计基本职能、所有者权益等方面所产生的影响,并对会计理论和实务进行拓展。

关 键 词:财务会计理论  网络技术  财务会计系统  会计基本假设  资产内涵  历史成本计价原则  财务会计报告

Widening of Accounting Thesis Under the Situation of Internet
SHEN You-di,Business Administration of Yancheng Institute of Technology,Jiangsu Yancheng ,PRC.Widening of Accounting Thesis Under the Situation of Internet[J].Journal of Yancheng Institute of Technology(Natural Science Edition),2001,14(2):55-57,66.
Authors:SHEN You-di  Business Administration of Yancheng Institute of Technology  Jiangsu Yancheng  PRC
Institution:SHEN You-di,Business Administration of Yancheng Institute of Technology,Jiangsu Yancheng 224001,PRC
Abstract:AS Internet technology has been changing the surroundings of the financial accounting and impacting its basic thesis and af- fairs, (in order to widen them), this paper discusses the inference of the Internet technology on its thesis and affairs such as basic hypoth- eses of accounting, meaning of assets, historical cost principle, financial statement, basic functions of accounting and owners' equity.
Keywords:Internet techology  financial accounting  basic hypotheses of accounting
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