网络经济对会计假设理论的影响

Influence of the Network Economy on the Theory of Accountant Supposition

网络经济的出现和发展对会计产生了极大的影响,以前会计假设所依据的社会经济环境发生了巨大的变革。本文主要从以下几个方面进行了论述:现行的会计假设是与“实体企业”经济环境基本适应的,随着虚拟企业的出现,传统会计基本假设的四个方面都将有新的内涵、新的发展。

The appearance and development of the network economy have had an enormous influence on accountant, whose social economic environment has greatly transformed. This paper illustrates that the present accountant supposition suits the economic environment of ＂the entity enterprise＂, and, with the appearance of the hypothesized enterprise, the four basic aspects of traditional accountant supposition will have new contents and great development.