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在网络经济时代,会计所处的环境发生了重大的变化,这就要求必须随之变革,网络会计将顺应时代潮流成为会计发展的新领域。本文主要从网络经济对会计理论、基本会计准则和对会计实务的影响进行分析。
In the era of network economy, the environment in which accounting is undergoing major changes has taken place. This requires that changes must be followed. Network accounting will conform to the trend of the times and become a new area of accounting development. This article analyzes the impact of accounting theory, basic accounting standards and accounting practices from the network economy.