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随着计算机技术、网络技术的蓬勃发展,人类社会经济、政治、文化等生活的各方面发生了巨大变革,会计环境在网络下也发生了变化。国际互联网(Internet)使企业全球范围内实现信息交流和信息共享;企业内部网(Intranet)技术在企业管理中的运用,则使企业走出封闭的“局域”系统,实现企业内部信息的对外实时开放;企业外部网(Extranet)使企业对外有选择地对合作者开放或提供有选择的服务,使信息共享。网络时代的来临必将使会计由传统的形式演变为网络会计,随之而来将导致传统会计理论与之发展不相适应,本文从会计基本假设、权责发生制、财务报告、会计控制四方面就网络会计对会计理论的影响进行了论述。
With the rapid development of computer technology and network technology, tremendous changes have taken place in all aspects of human society such as economy, politics and culture, and the accounting environment has undergone changes under the network. The Internet enables enterprises to realize information exchange and information sharing on a global scale. The use of intranet technology in enterprise management enables enterprises to get out of the closed “local area” system and realize the external real-time Open; Extranet (Enterprise Extranet) Enable enterprises to selectively open to partners or provide selective services, so that information sharing. The advent of the Internet era will make the accounting evolve from the traditional form into the network accounting, which will lead to the incompatible with the development of the traditional accounting theory. This article from the basic accounting assumptions, accruals, financial reports, accounting control IV In this part, the author discusses the influence of network accounting on accounting theory.