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Author:
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Year:
Volume:
Issue:
wang luo shi dai tiao zhan chuan tong hui ji
Author(s):
DAN Xingbo
,
WANG Zuo
Pages:
69
Year:
2006
Issue:
2
Journal:
Industrial & Science Tribune
Keyword:
网络时代
;
会计理论基础
;
会计手段
;
内部控制制度
;
Abstract:
网络时代的来临使会计赖以生存的社会环境发生重大变化,并对传统会计理论及实务提出了巨大挑战,主要表现在会计手段产生革命性变化、会计人员参与管理的职能进一步拓展、会计内部控制制度内涵出现新特点等几个方面。
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