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试论网络经济给会计收入确认带来的挑战 被引量:1

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摘要 收入是企业财务报表中最大的一个项目。与收入确认有关的问题是会计准则制订者和会计人员面对的最为重要,最为困难的问题之一。在网络经济中,由于经营模式的多样性以及信息的瞬间多变性,收入确认问题遇到了许多新的挑战。本文主要对网络经济中一些常见的收入确认问题进行了阐述。
作者 陆孟兰
出处 《科技创新导报》 2008年第8期176-176,共1页 Science and Technology Innovation Herald
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