资源描述:
《accounting time and space under the network economy》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、AccountingtimeandspaceundertheNetworkEconomy [Abstract]thenetworkeconomychangedthesocialandeconomicproductionstructureandlaborstructure,breakingthetraditionalmodelofcorporategovernanceandaccountingmodel,thus,alsoshakenthetraditionalaccountingtheory
2、framework.Thisfromthenetworkpointofviewofaccountingtimeandspaceonthecurrentdeficienciesinouraccountingassumptionstoanalyzethetheorythattheeconomicenvironmentinthenetwork,theaccountingsystemstocomputerandnetworktechnologyandothernewtypesofinformationpr
3、ocessingtoolsforreplacementoftraditionalpaper,ink,andabacus,andthisreplacementisnotjustasimpletoolchangeisnolongerasimplesimulationofmanualaccounting,moreimportantly,itbringstothetraditionalaccountingconcepts,theoriesandmethodsofanunprecedentedimpacta
4、ndreflection,andthustriggeredanotherinthehistoryofthedevelopmentofaccountingrevolution. [Keywords]networkeconomy;accountingtimeandspace;accountingassumptions;systemchange Asweenterthe21stcentury,bymoderninformationtechnology,especiallynetworking
5、technology,triggeredbytheshockwavesoftheglobalinformation-basedproductionoftraditionalsocietyineverycorner,network,data,knowledgehasbecomethemainthemeofthetimes.InternetAgehaschangedtheentiresocio-economicproductionstructureandlaborstructure,breakingt
6、hetraditionalmodelofcorporategovernanceandaccountingmodel,thus,alsohasshakenthetraditionalaccountingtheoryframework,whichbearthebruntofthechangeintheaccountingoftimeandspace. 1,thenetworkeconomyandAccounting Experiencetheinformationrev
7、olutioninmodernsocietyisthedevelopmentofcivilizationinhumanhistory,anewstage.Withthelate20thcentury,40informationtheory,systemstheory,controltheory,theemergenceofclassicaltheoryoftheuniverse"entities"andtheconceptofenergyelementsarematerial,energy,inf
8、ormationtheory,replacedbythreefactors.Fromtheinformationpointofviewofthingstoanewdescriptionoftheobjecthasbecomeamodernunderstandingandwaysofthinking.Atpresent,microelectronictechnology,moderncommunicationstechnology,bio-engineering,artificial