计算机技术、信息网络技术的高速发展，改变了传统企业的组织方式、交易方式和管理模式，出现了高度依赖通讯技术和互联网技术的“虚拟企业”，从而引起了会计界对虚拟企业及其会计主体问题的研究。目前，会计界在这方面的认识上，仍有以下一些问题值得探讨。一、关于虚拟企业 The rapid development of computer technology and information network technology has changed the traditional way of organization, transaction and management of enterprises, and has emerged as a “virtual enterprise” that is highly dependent on communication technology and Internet technology, thus causing the accounting profession to make a judgment on virtual enterprises and their accounting The main problem of research. At present, the accounting profession in this respect, there are still some questions worth exploring. First, on the virtual business