论网络时代的会计

On Accounting in the Net Age

网络会计是网络经济和财务会计发展的必然产物。网络会计对会计基本理论和会计实务产生了深远的影响 ,传统会计理论中的四项假设在此都要发生改变。同时 ,网络会计也带来了许多新的问题 ,研究解决这些问题的对策 ,对促进会计理论和会计实务向更高层次发展 。

Net accounting is an inevitable result of the development of net economy and financial accounting. It brings great effect on the accounting theory and practice. The four hypotheses in the traditional accounting will change here. Meanwhile, net accounting brings a lot of new problems. To study the countermeasures against these problems will have great significance to further develop accounting theory and practice.