| 网络财务对传统财务会计的影响 |
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| 引用本文： | 赵改玲.网络财务对传统财务会计的影响[J].湛江师范学院学报,2005,26(5):124-127. |
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| 作者姓名： | 赵改玲 |
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| 作者单位： | 湛江师范学院,商学院,广东,湛江,524048 |
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| 摘 要： | 网络财务具有实时化、电子化、集成化、多元化、远程化和开放性等特点,它对传统财务会计理论体系及会计教学均会产生深刻的影响.在网络经济环境下,会计基本假设、基本准则、会计报告与会计组织体系及现行会计教育等方面都必须进行一定的调整与改革,以适应现代企业财务管理发展的要求,促进企业管理水平的提高.
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| 关 键 词： | 网络财务 财务会计 会计理论体系 |
| 文章编号： | 1006-4702（2005）05-0124-04 |
| 收稿时间： | 2005-02-25 |
| 修稿时间： | 2005年2月25日 |
Impact of Internet - Based Accounting on Traditional Financial Accounting |
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| ZHAO Gai-ling.Impact of Internet - Based Accounting on Traditional Financial Accounting[J].Journal of Zhanjiang Normal College,2005,26(5):124-127. |
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| Authors: | ZHAO Gai-ling |
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| Abstract: | With the characteristics of being real - time, electronic, integrated, diversified, remote, and open, intemet- based accounting shows important impact on traditional theory and teaching of financing accounting. Many basic accounting hypotheses, standards, financial statements, and methods of accounting education, etc. should be adjusted and reformed to meet the financial management needs of modem enterprises, and improve their management. |
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| Keywords: | intemet- based accounting financial accounting accounting theory |
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