| 论网络化经济环境基本会计假设体系的建立 |
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| 引用本文： | 谢敏,孙芳城,孔庆林. 论网络化经济环境基本会计假设体系的建立[J]. 重庆工商大学学报(社会科学版), 2000, 17(4): 35-38 |
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| 作者姓名： | 谢敏 孙芳城 孔庆林 |
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| 作者单位： | 杭州华夏银行(谢敏),重庆工学院院长办公室(孙芳城,孔庆林) |
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| 摘 要： | 在网络化经济环境中 ,只有重新建立与网络化经济环境相适应的会计基本假设体系并在此基础上 ,重新思考、修订和构建面向网络化经济环境的会计理论体系 ,才能使会计适应 2 1世纪会计发展变化的需要
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| 关 键 词： | 网络化经济 会计主体 项目清算 实时传递 在线货币 |
On the Establishment of "as if" System of Basic Accounting in Web Economic Environment |
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| XIE Min,SUN Fang-cheng,KONG Qing lin. On the Establishment of "as if" System of Basic Accounting in Web Economic Environment[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2000, 17(4): 35-38 |
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| Authors: | XIE Min SUN Fang-cheng KONG Qing lin |
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| Affiliation: | XIE Min 1,SUN Fang-cheng 2,KONG Qing lin 2 |
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| Abstract: | In the web economic environment, the Chinese four basic accountings are assumed as "main accounting part", "project liquidation", "transfer in time" and "currency on line" so that the currently used one-way information transfer mode (two-dimensional) may become "three-dimensional" inter-transfer mode. |
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| Keywords: | web economy main accounting part project liquidation transfer in time currency on line |
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