| 网络对传统会计理论与实务的影响 |
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| 引用本文： | 詹长征.网络对传统会计理论与实务的影响[J].巢湖学院学报,2007,9(3):161-164. |
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| 作者姓名： | 詹长征 |
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| 作者单位： | 六安市中医院,安徽,六安,237000 |
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| 摘 要： | 人类迎来新世纪的同时,也迎来了网络技术在各个领域的空前运用,对传统的会计理论如会计目标、会计假设、会计基本原则产生了重要影响,对网络对会计实务包括对会计数据处理程序、原始数据的审核、会计结算业务、会计管理职能等也产生深刻的影响,本文对此进行了探讨。
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| 关 键 词： | 网络 会计理论 会计实务 |
| 文章编号： | 1672-2868（2007）03-0161-04 |
| 收稿时间： | 2007-01-03 |
| 修稿时间： | 2007年1月3日 |
INFLUENCE OF NETWORK TO TRADITIONAL ACCOUNTING THEORY AND PRACTICE |
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| ZHAN Chang-zhen.INFLUENCE OF NETWORK TO TRADITIONAL ACCOUNTING THEORY AND PRACTICE[J].Chaohu College Journal,2007,9(3):161-164. |
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| Authors: | ZHAN Chang-zhen |
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| Abstract: | In the new century,network is applied in accounting unprecedented,and seriously influences not only traditionl accounting theory,such as,accounting objective,accounting assumptions and accounting principles,but also traditional accounting practice,including in the procedure of accounting data management,the examine of original data,settle accounts and management through accounting,etc,these influences are discussed in this paper. |
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| Keywords: | network accounting theory accounting practice |
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