试论网络经济环境下的会计创新  

On the Innovation of Accountants Under the Neteconomy Environment

作　　者：刘雪晶[1] 

机构地区：[1]锦州师范学院财税系,辽宁锦州121013

出　　处：《商业研究》2003年第21期112-114,共3页Commercial Research

摘　　要：网络经济不仅对传统会计的基本理论和组织管理提出了更新、更高、更深的要求。而且带来了对传统会计的理念、理论与方法前所未有的强烈冲击。财务工作者必须对会计管理信息系统进行全方位的创新。使会计能够适应新的经济形式的要求。Neteconomy has not only raised upgrading, higher, deeper request for basic theories and organizational management of the traditional accountants, but has brought about a strong unprecedented impact on traditional concept, theory and method.Financial worker must carry on omni-directional innovation to accounting management information system, and make the accountants able to meet the needs of the new economic situation.

关 键 词：网络经济 创新 会计管理信息系统 报表模式 结算方式 会计制度 

分 类 号：F232[经济管理—会计学]