对网络经济环境下虚拟企业会计假设的认识

The Knowledge of Virtual Enterprise's Accountant Assumption In Network Economy Condition

网络经济环境下 ,虚拟企业的出现对传统企业的经营思想和会计理论产生了很大的影响。于是 ,会计理论界许多研究者提出了修改会计假设的观点。针对这些观点 ,从会计主体、持续经营、会计分期、货币计量四个方面 ,提出了虚拟企业的会计假设不变的观点。

In network economy condition, the appearance of virtual enterprise has produced prodigious influence on tradition enterprise management and accountant theory. Many researchers of accountant theory have advanced the viewpoint of amending accountant assumption. To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.