浅谈网络财务会计理论的新内涵

New Development of Accounting Theory in Internet Era

会计信息在网络时代发展成提供适用于不同决策模型的专用财务报告。决策有用性成为财务会计的目标 ,同时对会计假设产生影响。建立多元化的会计主体、动态的具有较强适应能力的持续经营战略 ,模糊会计分期的限制 ,随机提供财务报告 ,提高会计信息的时效性 ,并建立起一套全球货币供应系统 ,赋予会计理论的新内涵。

In Internet era, accounting information is used to support many decision making models. Decision making relativity has become the basic aim of financial accounting. At the same time, this aim will also have effect on the accounting assumption. In the new era, financial accounting is forced to face the following difficulties: multifaceted accounting entity, dynamic and flexible lasting strategy of management, obscuring the limit of accounting period and generating financial report randomly. It is necessary to improve the promptness of accounting information, and it is also helpful to establish a global monetary supply system. Above all, we must give new meanings to the accounting theory.