摘要
网络经济的出现与发展,使得会计的外部环境发生了很大变化,传统会计假设的局限性便日益显露出来。为了适应环境的变化,有必要对会计主体、持续经营、会计期间和货币计量假设的含义进行重新审视和构建,从而保证会计信息系统的良性运作。
The appearance and development of the network economy makes great change of accounting externalenvironment, and limilations of the traditional accounting assumptions started to appear gradually. For the sake of thevariety of environment, the meaning of accounting assumption frame (accounting entity, going concern, accountingperiod and monetary measurement) needs to be re-scrutinized and reconstructed so as to ensure a good work of ac-counting information system.
关键词
网络经济
会计假设
会计主体
货币计量
network economy
accounting assumption
accounting entity
monetary measurement
