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网络会计的产生及逐渐发展,冲击了传统的会计理论和实务。大量衍生金融工具的出现,高新技术的应用和网络技术的快速发展,现金流动制将逐渐取代权责发生制成为网络时代会计确认的主要方法;历史成本原则这一传统财务会计的重要计量原则已经很难适应新经济的发展,将逐渐被公允价值、现行成本和市场价格等多种计量模式所取代;网络环境下,财务报告的内容也将有所拓展。
The emergence and gradual development of the network accounting, the impact of the traditional accounting theory and practice. The emergence of a large number of derivative financial instruments, the application of high-tech and the rapid development of network technology, the cash flow system will gradually replace the generation of accusations as the main method of accounting recognition in the Internet age. The principle of historical cost, an important measurement principle of traditional financial accounting, It is difficult to adapt to the development of the new economy and will gradually be replaced by various measurement models such as fair value, current cost and market price. The content of financial reports will also be expanded under the network environment.