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随着网络和信息技术的发展,当今现代信息技术正以其强大的辐射力渗透到社会经济生活的各个领域,表现为以信息高速公路为特征的信息网络,包括国际互联网和内部互联网的迅猛发展。在信息技术发展浪潮的推动下,企业的生产经营方式和企业组织形式都发生了重大的变化。一种新型的网上企业组织形式——“虚拟公司”正悄然崛起,并日渐成为经济发展中的新兴力量,对传统会计产生了巨大影响,不仅使传统会计环境发生了根本性的变化,而且对于传统会计理论也产生了影响。网络技术在会计领域的应用和发展,预示着会计电算化向会计信息化的跨越。从而使得传统的会计基本前提受到了冲击。本文以虚拟公司的基本概念为基础,分析虚拟公司对于传统会计的挑战,阐述现代会计的应对措施,以平衡虚拟公司和传统会计的发展。
With the development of network and information technology, today’s modern information technology is infiltrating into various fields of social economy with its powerful radiation, which is characterized by the information network characterized by information superhighway, including the rapid development of internet and internal internet . Driven by the wave of information technology development, major changes have taken place in the mode of production and operation of enterprises as well as in the form of enterprises. A new type of online enterprise organization - “Virtual Company” is quietly emerging and becoming an emerging force in economic development. It has had a tremendous impact on traditional accounting. It not only makes a fundamental change to the traditional accounting environment, But also has an impact on the traditional accounting theory. The application and development of network technology in the field of accounting indicate the leap forward of accounting computerization to accounting informationization. So that the traditional basic premise of accounting has been hit. Based on the basic concept of virtual company, this article analyzes the challenge of virtual company to traditional accounting, expounds the countermeasures of modern accounting to balance the development of virtual company and traditional accounting.