网络财务对传统财务会计的影响

Impact of Internet-Based Accounting on Traditional Financial Accounting

网络财务具有实时化、电子化、集成化、多元化、远程化和开放性等特点,它对传统财务会计理论体系及会计教学均会产生深刻的影响。在网络经济环境下,会计基本假设、基本准则、会计报告与会计组织体系及现行会计教育等方面都必须进行一定的调整与改革,以适应现代企业财务管理发展的要求,促进企业管理水平的提高。

With the characteristics of being real - time, electronic, integrated, diversified, remote, and open, intemet- based accounting shows important impact on traditional theory and teaching of financing accounting. Many basic accounting hypotheses, standards, financial statements, and methods of accounting education, etc. should be adjusted and reformed to meet the financial management needs of modem enterprises, and improve their management.