网络经济要求会计创新  

Net Economy Requires the Innovation of Accountiong

作　　者：刘雪晶[1] 刘明辉[1] 

机构地区：[1]锦州师范学院财税系,辽宁锦州121000

出　　处：《锦州师范学院学报（哲学社会科学版）》2003年第1期75-77,共3页Journal of Jinzhou Teachers College（Philosophy and Social Scienae Edition)

摘　　要：计算机网络正在改变企业的业务形态和工作方式 ,也必然影响和改变财务会计的工作方式。这不仅给企业创造了无限商机 ,更给企业带来巨大的变革。它带来了对传统会计理念、理论与方法前所未有的、强烈的冲击 。The computer network is changing the business forms of enterprises and working way.and it must influence and change the working way of financial accounting too. This has not only created a limitless opportunity for enterprises,but also the enormous changes.It has brought unprecedented impact to traditional accounting theory and method and it will have a deep and extensive impact on the accunting's future development.

关 键 词：网络经济 会计创新 企业 财务会计 

分 类 号：F275[经济管理—企业管理]