INTERNET对传统会计模式的挑战与对策  

The Internet And The Traditional Acconting Model

作　　者：孙宝文[1,2] 汪锦岭[1,2] 陈鹏 

机构地区：[1]中央财经大学信息系 [2]大庆石油管理局

出　　处：《中央财经大学学报》2000年第2期55-58,共4页Journal of Central University of Finance & Economics

摘　　要：Internet的发展对传统的会计模式带来了巨大冲击。本文从会计确认、会计计量、会计报告三个方面论述了Internet对传统会计模式的挑战,并提出了将先进的信息技术应用于会计领域,改变传统会计模式的有关建议。The development of the Internet has brought great challenge to the traditional accounting model.this article analyzes the challenge in three aspects:the accounting event identification,the accounting measuring,and the accounting report.Then some advice is given on how to apply the advanced information technology in the accounting domain and how to change the traditional accounting model in accordance with the new situation.

关 键 词：INTERNET 会计模式 挑战 对策 传统会计 

分 类 号：F230[经济管理—会计学] TP393[经济管理—国民经济]