| 对网络环境下会计基本假设的探讨 |
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| 引用本文： | 张兴武.对网络环境下会计基本假设的探讨[J].高校教育管理,2005(2). |
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| 作者姓名： | 张兴武 |
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| 作者单位： | 北京林业管理干部学院 北京102600 |
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| 摘 要： | 网络经济的出现与发展,使得会计的外部环境发生了很大变化,传统会计假设的局限性便日益显露出来。为了适应环境的变化,有必要对会计主体、持续经营、会计期间和货币计量假设的含义进行重新审视和构建,从而保证会计信息系统的良性运作。
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| 关 键 词： | 网络经济 会计假设 会计主体 货币计量 |
A Discussion on Accounting Underlying Assumptions with the Conditions of Network Environment |
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| Zhang Xingwu.A Discussion on Accounting Underlying Assumptions with the Conditions of Network Environment[J].Journal of higher Education Management,2005(2). |
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| Authors: | Zhang Xingwu |
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| Institution: | Beijing Forestry Management staff College |
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| Abstract: | The appearance and development of the network economy makes great change of accounting externalenvironment, and limilations of the traditional accounting assumptions started to appear gradually. For the sake of thevariety of environment, the meaning of accounting assumption frame (accounting entity, going concern, accountingperiod and monetary measurement) needs to be re-scrutinized and reconstructed so as to ensure a good work of ac-counting information system. |
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| Keywords: | network economy accounting assumption accounting entity monetary measurement |
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