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英语翻译摘 要传统的财务会计理论建立在一系列假设的基础上,即会计主体假设、持续经营假设、会计分期假设和货币计量假设.但随

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英语翻译
摘 要
传统的财务会计理论建立在一系列假设的基础上,即会计主体假设、持续经营假设、会计分期假设和货币计量假设.但随着网络时代的兴起,会计界带来了一场新的变革.它改变了传统的企业经营管理方式,并提出了新的会计问题,导致了传统的会计基本假设有些难以适应网络时代的社会经济环境,使会计基本假设面临了新的挑战,理论界开始了对会计基本假设理论的创新并探讨相应的对策.
关键词:基本假设理论;网络经济;创新
英语翻译摘 要传统的财务会计理论建立在一系列假设的基础上,即会计主体假设、持续经营假设、会计分期假设和货币计量假设.但随
Abstract
Traditional financial inventory accounting the theory establishment in a series of suppositions foundation,namely accountant the main body supposition,continues to manage the supposition,accountant by stages the supposition and the currency measurement supposition.But along with network time starting,accountant has brought a new transformation.It changed the traditional enterprise management management way,and proposed new accountant the question,caused traditional accountant the basic supposition some to adapt to the network time social economy circumstances with difficulty,caused accountant the basic supposition to face the new challenge,the theorists started to accountant the basic supposition theory innovation and the discussion corresponding countermeasure.
Key word:Basic supposition theory; Network economy; Innovation