| 浅议网络会计对会计假设理论的冲击 |
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| 引用本文： | 陈晓明.浅议网络会计对会计假设理论的冲击[J].科技情报开发与经济,2005,15(4):142-144. |
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| 作者姓名： | 陈晓明 |
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| 作者单位： | 农业银行山东省枣庄市分行 |
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| 摘 要： | 网络会计的发展彻底改变了实现会计目标的手段和途径，同时对会计工作的基本前提——会计假设理论也产生了巨大冲击，会计环境的这一改变要求必须对会计假设理论进行重新认识和界定。
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| 关 键 词： | 网络会计 会计假设 会计主体 持续经营 货币计量 |
| 文章编号： | 1005-6033(2005)04-0142-03 |
| 修稿时间： | 2004年11月17 |
Discussion on the Impact of the Network Accounting on the Theory of Accounting Assumption |
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| CHEN Xiao-ming.Discussion on the Impact of the Network Accounting on the Theory of Accounting Assumption[J].Sci-Tech Information Development & Economy,2005,15(4):142-144. |
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| Authors: | CHEN Xiao-ming |
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| Institution: | CHEN Xiao-ming |
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| Abstract: | The development of the network accou nting has thoroughly changed the means and channel of the accounting target,and produces tremendous imp act on the fundamental precondition of the accounting work,the theory of accounting assumption,and this variation of th e accounting environment requires u s to make new cognition and definitio n of the theory of accounting assumption once again. |
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| Keywords: | network accounting accounting ass umption accounting entity moneta ry measurement |
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