| 网络环境下会计理论与实务的发展 |
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| 引用本文： | 胡敏.网络环境下会计理论与实务的发展[J].杨凌职业技术学院学报,2006,5(2):37-39. |
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| 作者姓名： | 胡敏 |
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| 作者单位： | 杨凌职业技术学院经济管理系,陕西,杨凌,712100 |
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| 摘 要： | 网络对企业经济活动的影响以及带来的会计环境的变化，必然会促进会计理论和会计实务的创新和发展。
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| 关 键 词： | 网络 会计假设 历史成本性原则 会计报告 |
| 文章编号： | 1671-9131（2006）02-0037-03 |
| 收稿时间： | 2006-04-03 |
| 修稿时间： | 2006-04-03 |
The Development of Accounting Theory and Practice Under the Circumstances of Network |
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| HU Min.The Development of Accounting Theory and Practice Under the Circumstances of Network[J].Journal of Yangling Vocational & Technical College,2006,5(2):37-39. |
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| Authors: | HU Min |
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| Institution: | Economic Management Department of Yingling Vocational and Technical College, Yangling, Shaanxi 712100,China |
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| Abstract: | With the development of Internet,the Department of Accounting Science and Engineering had to take place.The variety of accountancy of network influences the economic activities of business enterprise and brings environment,it will promote innovation and development of accounting's theories and practice by all means. |
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| Keywords: | network accounting hypothesis history cost principle accounting reports |
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