网络环境下的会计假设问题研究

摘要

从网络会计与传统会计不同的假设环境出发，指出会计基本假设在企业财会活动中的引领作用，对比工业时代和信息时代企业活动的不同环境，论述了会计假设修正和重新界定的必要性并提出整改方案。%The paper was pointed out accounting basic assumption in the leading role of enterprise financial accounting activi-ties from different environment of network accounting and traditional accounting assumptions. Compared different environment of business activity in industrial and information age, the paper was expounded the necessity of accounting hypothesis modifi-cation and redefine, and put forward improvement scheme.