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1998年美国的网上交易额已达到5亿美元 ,预计在2003年全球网上交易额将达到1 5万亿美元。这些数据表明一种全新的网络经济的到来。2000年1月10日美国在线(AOL)并购具有近80年历史的时代华纳(TimeWarner) ,表明了网络经济取代传统经济的趋势。网络经济不仅改变了整个经济的生产结构和劳动结构 ,而且打破了传统的企业管理模式和会计模式。网络经济不仅使会计理论和会计实务受到了极大的冲击 ,而且使会计领域出现了一些新的问题
In 1998, the U.S. online transaction volume reached 500 million U.S. dollars and it is estimated that the global online transaction volume in 2003 will reach 155 billion U.S. dollars. These figures show the arrival of a completely new internet economy. On January 10, 2000, AOL acquired TimeWarner, a nearly 80-year-old company, showing the trend of the Internet economy replacing the traditional economy. The network economy not only changed the production structure and labor structure of the entire economy, but also broke the traditional business management mode and accounting mode. Network economy not only makes accounting theory and accounting practices have been a great impact, but also to the accounting field there have been some new problems