基于网络会计模式下的基本假设

The Basic Hypotheses Based on the Net Accounting Model

在网络会计模式下,网络经济环境改变了传统财务会计建立的基础,传统的财务会计假设已不再适用。通过对网络会计模式的研究,重新诠释了该模式下的基本假设架构,希望这一研究能够对把握未来会计趋势和构建更完善的会计体系有所启示。

In the net accounting model, the net economic circumstance changes the traditional accounting＇ s base, and the traditional accounting hypotheses is not applicable any more. This paper explains the basic hypotheses frame again through the study on net accounting model. The author wishes this paper will grasp the accounting tendencies in the future, and give some illumination in building a more advanced accounting system.