Internet对会计基础理论的影响

The Influence of Internet to the Accounting Fundamental Theory

随着互联网技术迅速发展,出现了网络公司等新经济组织,同时利用电子商务进行网上交易成为企业的新时尚,这些都对传统的会计基础理论产生强烈的冲击。本文论述了互联网对传统会计基础理论的影响,并就其对策作了初步的探讨。

With the rapidly development of Intemet, there are many new economic organizations such as internet companies appearo Meanwhile, e-commerce is to be the new popular way in internet trade field, which will have historic influence on the traditional accounting fundamental theoryo This paper specifies its influence on the traditional accounting fundamental theory and set forth the