摘要
在电子商务时代,以前的会计假设所依据的社会经济环境发生了巨大变化,网络会计既受到传统会计的制约也受到网络环境的制约。文章深刻分析了网络会计发展的制约因素,并提出了可行的对策。
In the age of electronic business, great changes have taken place in the social economical environment on which the traditional accounting based. Both the traditional accounting and the network environment restrict network accounting. This paper deeply analyzes the restriction factors of the development of network accounting and puts forward some feasible countermeasures.
出处
《长沙通信职业技术学院学报》
2005年第3期84-86,共3页
Journal of Changsha Telecommunications and Technology Vocational College
关键词
电子商务
传统会计
网络会计
electronic business
traditional accounting
network accounting
