談網(wǎng)絡(luò)會(huì)計(jì)對(duì)傳統(tǒng)財(cái)務(wù)會(huì)計(jì)的影響

[摘 要]網(wǎng)絡(luò)會(huì)計(jì)對(duì)傳統(tǒng)會(huì)計(jì)的影響全面而深刻。網(wǎng)絡(luò)環(huán)境下，傳統(tǒng)會(huì)計(jì)的假設(shè)需要補(bǔ)充和完善；會(huì)計(jì)職能由核算型向管理型轉(zhuǎn)變；傳統(tǒng)財(cái)務(wù)報(bào)告的結(jié)構(gòu)和內(nèi)容需要變革；會(huì)計(jì)要素、會(huì)計(jì)手段、會(huì)計(jì)原則也都發(fā)生了重要變化。

[關(guān)鍵詞]網(wǎng)絡(luò)會(huì)計(jì) 傳統(tǒng)會(huì)計(jì) 會(huì)計(jì)理論 會(huì)計(jì)實(shí)務(wù)