| 论网络会计对会计假设的影响 |
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| 引用本文： | 徐丽波.论网络会计对会计假设的影响[J].信息技术,2011(9):191-192. |
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| 作者姓名： | 徐丽波 |
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| 作者单位： | 黑龙江省社会信用办公室,哈尔滨,150090 |
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| 摘 要： | 网络会计是指在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。它是建立在网络环境基础上的会计信息系统,是电子商务的重要组成部分;它对会计假设影响巨大。
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| 关 键 词： | 网络会计 会计假设 会计信息系统 |
Discussion on network accounting interfering with accounting assumption |
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| XU Li-bo.Discussion on network accounting interfering with accounting assumption[J].Information Technology,2011(9):191-192. |
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| Authors: | XU Li-bo |
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| Affiliation: | XU Li-bo(Social Credit Office of Heilongjiang Province,Harbin 150090,China) |
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| Abstract: | Network accounting is accounting business for the transaction and item to confirm,charge and disclosure on Internet.It is accounting information system,important parts of e-business,has a massive interference with the accounting assumption. |
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| Keywords: | network accounting accounting assumption accounting information system |
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