网络时代会计的时空观及其反思

The Time Space Outlook of Accounting in Net-work Times and It's Anti-clock Wise Thinking

网络经济改变了整个社会经济的生产结构和劳动结构,打破了传统的社会经济运行 模式和会计模式,由此,也动摇了传统会计理论的框架。信息时代的到来,尤其是计算机技术的 发展,从根本上改变了人们对会计的要求和认识,首当其冲的是会计时空观。

The net-work economy has already changed the structures of production and labour for the whole social economy,breaking up the traditional models in social economic operation and in accounting,and also shaking the frame of traditional accounting theory. With the coming of information times,the development of computer technology in particular has radically changed requirement and understanding of people with the time space outlook as the prominence.