| 网络环境下的会计假设 |
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| 引用本文： | 朱军利,仓琼. 网络环境下的会计假设[J]. 科技情报开发与经济, 2006, 16(2): 139-140 |
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| 作者姓名： | 朱军利 仓琼 |
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| 作者单位： | 1. 陕西中烟工业公司,陕西,西安,710061
2. 西安市市级机关会计核算中心,陕西,西安,710061 |
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| 摘 要： | 介绍了网络对会计主体假设、会计分期假设、货币计量假设、持续经营假设的影响,提出了重构网络环境下的会计假设,为整个会计体系与框架的革新奠定了坚实的基础。
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| 关 键 词： | 网络环境 会计假设 会计主体 会计计量 |
| 文章编号： | 1005-6033（2006）02-0139-02 |
| 收稿时间： | 2005-12-26 |
| 修稿时间： | 2005-12-26 |
The Accounting Hypotheses under the Network Environment |
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| ZHU Jun-li,CANG Qiong. The Accounting Hypotheses under the Network Environment[J]. Sci-Tech Information Development & Economy, 2006, 16(2): 139-140 |
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| Authors: | ZHU Jun-li CANG Qiong |
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| Abstract: | This paper introduces the influence of the network on the accounting main body hypothesis,accounting period hypothesis,money measurement hypothesis,and continuous operation hypothesis,and puts forward the suggestion of rebuilding the accounting hypotheses under the network environment for laying solid foundation for the revolution of the whole accounting system and frame. |
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| Keywords: | network environment accounting hypothesis accounting main body accounting measurement |
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