一、互联网对传统财务会计理论的冲击传统会计理论是建立在一系列会计假设基础之上的,即会计主体假设、持续经营假设、会计分期假设和货币计请假设。传统会计的四个假设适应传统社会经济环境,并为会计实践检验,证明了其合理性。但是,在互联网充斥于社会经济活动的各个方面时,传统会计假设所依据的社会经济环境发生了巨大的变革。因此我们需要重新认识,使之能够满足互联网环境下会计信息使用者决策的需要。 First, the impact of the Internet on the traditional financial accounting theory Traditional accounting theory is based on a series of accounting assumptions, namely, the assumption of accounting subjects, the assumption of going concern, accounting staging hypotheses and currency calculations. The four assumptions of traditional accounting adapt to the traditional social and economic environment, and test for accounting practice, to prove its rationality. However, when the Internet is flooded with all aspects of socio-economic activities, the socio-economic environment on which the traditional accounting hypothesis is based has undergone tremendous changes. Therefore, we need to re-understand so that it can meet the needs of accounting information users in the Internet environment.