节点文献
虚拟公司对传统企业会计模式的冲击
The Impact of Virtual Corporations on Traditional Enterprise Accounting Mode
【摘要】 虚拟公司产生于知识经济迅猛发展的今天 ,它的产生与发展在我国将成为必然趋势。因此 ,现在非常有必要探索虚拟公司对传统财务管理模式、传统会计假设、传统会计核算与会计原则、传统会计报告模式所产生的影响。
【Abstract】 As the knowledge economy develops rapidly, virtual corporations a new type of enterprise differing from the traditional ones and emerging mainly by the help of the network technology come into being in present times and will become the inevitable trend in our country. Therefore, it is necessary to discuss and predict its probable influences involved in various aspects, such as traditional financial managing mode, accounting assumption, book keeping and accounting principles as well as traditional modes of accounting report.
- 【文献出处】 南京人口管理干部学院学报 ,Journal of Nanjing College Population Programme Management , 编辑部邮箱 ,2002年01期
- 【分类号】F275
- 【被引频次】2
- 【下载频次】132