摘要
网络会计是网络环境下会计发展的必然产物,是会计发展的高级阶段,因此,其本质、前提和一般原则的主体与传统会计是相同的;但由于会计核算手段的变革,网络会计在管理功能、岗位设置、信息处理、核算内容等方面又出现了一些新的变化。
Network accounting is a result of accounting development under internet conditions, and also the highest phase in the accounting development. It complies with the traditional accounting in terms of esence, premise and subject though it also involves some new features in management function, position setting, information disposing and content checking in accordance with the reform of accounting checking instruments.
出处
《商业研究》
北大核心
2007年第8期115-117,共3页
Commercial Research
关键词
网络会计
会计主体
虚拟企业
权责发生制
network accounting
accounting subject
virtual enterprise
liability system
