刍议网络会计

Survey of Network Accounting

对网络会计的会计目标、核算对象、会计假设、确认计量基础、会计职能将发生的变化进行了探讨 ,分析了网络会计的电子化、协同化、实时化、运营成本低、服务智能化等特点 。

This paper discusses the changes of the accounting aim, checking up object, accounting hypothesis, affirm measure basis, accounting function based on this fact; analyses the characteristics of electron, cooperation , real time , low cost , service aptitude of the network accounting ; and points out the plural network accounting report mode.