网络会计的发展与会计假设理论的松动

Development of Network Accounting and looseness for Presumptive Theory of Accounting

网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。网络会计的发展彻底改变了实现会计目标的手段和途径。它能够帮助企业实现报账、查账、审计、报表等远程处理 ;事中动态会计核算与实时在线财务管理 ;支持电子单据与电子货币 ;改变传统财务会计信息的获取与利用方式。同时 ,对会计工作的基本前提———会计假设理论也产生了巨大冲击。为适应这种会计环境要求 。

Network accounting a sort of accounting activity that all kinds of transaction and task will be confirmed, measured and revealed on internet. The development of network accounting changes means and way that finishes accounting object thoroughly. It can help enterprise to carry out distant transaction like rendering an account, auditing and reporting forms; to deal with dynamic fiscal transaction and online finance management; provide electric bill and money; to alter manners of receiving and using in traditional financial accenting information. Meanwhile, it also produces huge strike with basic premise of accounting presumptive theory of accounting. In order to fit for the demand of accounting condition, must know and define presumptive theory of accounting again.