网络经济对会计理论的影响

THE EFFECT OF NETWORK ECONOMY ON ACCOUNTING THEORIES

以信息技术为主体,经济全球化为背景的网络经济经济时代的到来,将会对传统的会计理论产生重要影响。本文对网络经济如何影响传统会计理论进行了分析和探讨。

The advent of network economy age which is with the information technology(IT)as the mainstay and the economy globalization as the background will certainly exert an important effect on the traditional ac-counting theories.This paper analyzes and discusses how the network economy will affect the traditional account-ing theories.