网络环境对传统会计模式影响的探讨

A Discussion about the Impact of Internet Environment on Traditional Accounting Model

新技术的迅速发展使网络经济应运而生,网络环境具有知识化、虚拟化两大特性。本文从对会计人员职业判断的要求、会计职能向决策型转变、对会计核算的影响以及会计报表创新等四方面全面论述网络环境对传统会计模式产生的影响。

The quick development of new technology has resulted in the born of e -economy, Internet environment has two peculiarities: knowledgably and fictitious. This article discusses about the impact of Internet environment on traditional accounting model comprehensively from four aspects, which are: the requirement on accountants' professional judgment, the transformation of accounting's function to decision -direction, the impact on business accounting and bringing new ideas into financial report.