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hui ji ji ben jia she de jia zhi he gong neng zai zao
Author(s): 
Pages: 3-5
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  会计基本假设价值再造功能再造;
Abstract: 本文分析了网络公司、虚拟企业、电子商务、战略联盟等新经济形式对会计基本假设的影响,并从空间的灵活性和全面性、时间的在线动态性、计量的统一性、质效的整体刷新性等方面阐述了如何对会计基本假设进行价值再造和功能再造。
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