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| 摘要: |
| 在网络化经济环境中 ,只有重新建立与网络化经济环境相适应的会计基本假设体系并在此基础上 ,重新思考、修订和构建面向网络化经济环境的会计理论体系 ,才能使会计适应 2 1世纪会计发展变化的需要 |
| 关键词: 网络化经济,会计主体,项目清算,实时传递,在线货币 |
| DOI： |
| 分类号:F23 |
| 基金项目: |
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| On the Establishment of "as if" System of Basic Accounting in Web Economic Environment |
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XIE Min 1 SUN Fang-cheng 2 KONG Qing lin 2
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| Abstract: |
| In the web economic environment, the Chinese four basic accountings are assumed as "main accounting part", "project liquidation", "transfer in time" and "currency on line" so that the currently used one-way information transfer mode (two-dimensional) may |
| Key words: web economy, main accounting part, project liquidation, transfer in time, currency on line |
