【摘要】 互联网的出现,使得企业生存形式和商业运行方式发生了重大变化,出现了虚拟的网络公司和电子商务。为了适应新的会计环境,会计系统发生了重大变革,网络会计应运而生,它的产生给传统的会计理论和实务带来了巨大影响。更多还原

【Abstract】 With the development of the internet, the survival and commercial operating forms of corporations have changed greatly. Virtual corporation and electronic business have appeared. For adapting the new accounting surroundings, great changes in accounting system and so cyber-accounting emerged.Tremendous influence was brought to traditional accounting theory and practice consequently.更多还原