网络时代的会计发展

时间:2020-11-09 17:18:44 会计毕业论文 我要投稿

网络时代的会计发展

  【摘要】互联网的普及与,引发了全球IT领域继PC机后的第二次产业浪潮。Internet的出现使全球信息处理化成为的必然。一批网上、网际企业、虚拟企业等新的企业系统开始出现,网络改变了整个经济的生产结构和劳动结构,打破了传统的企业管理模式和模式。为了适应环境的变化,网络会计应运而生,成为会计的新领域。

网络时代的会计发展

  网络会计的产生及逐渐发展,冲击了传统的会计和实务。本文主要就以下几个方面进行了论述:现行的会计假设使与“实体企业”经济环境基本适应的,随着虚拟企业的出现,传统会计基本假设的四个方面都将有新的内涵、新的发展;未来无处不在的互联网络以及更加动荡不安的宏观经济环境和灵活多变的微观经济环境,使“决策有用性”将取代“受托责任”成为财务会计的首要目标;大量衍生工具的出现,高新技术的应用和网络技术的快速发展,现金流动制将逐渐取代权责发生制成为网络会计确认的主要;历史成本原则这一传统财务会计的重要计量原则已经很难适应新经济的发展,将逐渐被公允价值、现行成本和市场价格等多种计量模式所取代;网络环境下,财务报告的也将有所拓展。

  【关键词】 网络会计 网络经济 会计目标 决策有用性 受托责任 权责发生制原则 现金流动制 历史成本原则

  【 summary 】 emergence of the Internets universality and application, caused the second property wave in the world’s IT field after PC machine. The appearance of Internet makes the globe network information handling technology inevitably. The new business enterprise system including the network business enterprise, virtual business enterprise started to appear .The network economy changes construction of whole production of economy society with labor the construction and break tradition of business enterprise management mode with accountancy mode. For the sake of the variety of environment, the network accountancy emerge with the tide of the times and become the new field of accountancy.

  The appearance and development of network accountancy, will strike the traditional accountancy theories and the actual situation. This text tells by following aspects: Assume that current accountancy follows basically by the actual business enterprise’s economic environment with the appearance of virtual enterprise, traditional accountancy’s four assumed aspects will have new meaning and new development . In the future, the everywhere internet the turbulence of macroscohttps://p.9136.com/28e the initial target of the finance accountancy. With the large quantity of finance tools, new hi-tech, network technology, the cash flow system will gradually replace the right-responsibility system and become the main method of accountancys confirm in the network age. The history-cost principle, the traditional finance accountancy principle is no longer fit for the new economy’s development and will be gradually replaced by various calculate modes: the fair-value , current cost, market price etc; with the conditions of network environment, the contents about finance report also will have to expand!

  【The key word】 Network accountant; Network economy; Accounting goal; Decision the useful; Entrusting duty; The right-responsibility system; The cash flow system; The history-cost principle