| 网络经济与企业财务报告 |
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| 引用本文： | 梁梅,王国文. 网络经济与企业财务报告[J]. 煤矿现代化, 2003, 0(5): 9-11 |
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| 作者姓名： | 梁梅 王国文 |
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| 作者单位： | 1. 烟台宇光机械产业有限公司
2. 华夏银行烟台开发区支行 |
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| 摘 要： | 网络经济改变了整个社会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会计模式。本文主要论述了网络经济对会计环境的影响，以及网络经济环境下，会计主体假设、持续经营假设与会计分期假设所赋予的新的含义，并着重对会计假设前提下企业财务报告所受到的影响发表一些不成熟的个人看法。
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| 关 键 词： | 网络经济 会计环境 财务报告 企业 会计主体假设 |
Network Economy and Enterprise''''s Financial Report |
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| LIANG Mei,Wang Guowen. Network Economy and Enterprise''''s Financial Report[J]. Coal Mine Modernization, 2003, 0(5): 9-11 |
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| Authors: | LIANG Mei Wang Guowen |
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| Abstract: | The network economy changes the structure of production and labour, and breaks the traditional management and account mode of enterprises. This article mainly describes the influence on the accounting environment from the network economy, and the new meaning of the accounting postulate, sustainable management postulate and accounting installment postulate under the network economy, and also specially shows several private views on the suffered influence of the financial report under the accounting postulate. |
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| Keywords: | Network Economy Accounting Environment Financial Report |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
