论网络化经济环境基本会计假设体系的建立

On the Establishment of "as if" System of Basic Accounting in Web Economic Environment

在网络化经济环境中 ,只有重新建立与网络化经济环境相适应的会计基本假设体系并在此基础上 ,重新思考、修订和构建面向网络化经济环境的会计理论体系 ,才能使会计适应 2

In the web economic environment, the Chinese four basic accountings are assumed as 'main accounting part', 'project liquidation', 'transfer in time' and 'currency on line' so that the currently used one-way information transfer mode (two-dimensional) may become 'three-dimensional' inter-transfer mode.