摘要
随着人类社会即将完全进入网络时代,原有的会计所依赖的社会经济环境发生了巨大变化,普遍采用的四项会计基本假设必须作出相应的调整并加以完善。本文针对网络时代的特点,对四项会计假设的内涵与定义的创新与发展作出思考。
With mankind entering the network age, tremendous changes have taken place in the social and economic environment which accounting systems have depended on. To respond to the changes, the four basic accounting assumptions must be adjusted and improved. This essay presents thoughts on the innovation and development of the intension and definition of the four accounting assumptions.
