【摘要】 阐述了会计主体假设的内涵,分析了网络公司的特点及其对传统会计主体假设的影响,指出在网络时代会计主体假设的空间界限需要重新认识和拓展。更多还原

【Abstract】 The essay sets forth the conception of accounting entity postulate,analyses the special characteristics of virtual-corporation and its impact on the traditional accounting entity postulate,and points out that the space demarcation of accounting entity postulate needs to be understood again and expanded in the network era.更多还原