网络经济环境下的会计主体假设探讨

On Accountancy Corpus Asstimption under the Economic Environment of Network

在网络经济环境下,会计主体假设仍将存在。一方面,它在会计理论中的地位、作用及会计信息的相关性需要决定了其存在的必然性;另一方面,网络企业也是一个独立的会计主体。会计主体假设必须同其他会计理论一样,不断发展和完善。

Under the economic environment of network,accounting corpus assumption still exist.On the one hand,its status and effect in accounting theory and need of accounting information decide the nec-essarity of its existence.On the other hand,the network enterprise is also an independent accounting cor-pus.Accounting corpus assumption like other accounting theories must develop and perfect continuously.