会计毕业论文 网络经济时代会计问题研究.pdf.pdf

山西财经大学硕士学位论文网络经济时代会计问题研究姓名:常辉申请学位级别:硕士专业:会计学指导教师:裴伯英 2010-05-30 摘要 20世纪90年代以来,随着计算机通讯技术和互联网技术的日趋发展和成熟, 以互联网为核心的信息技术革命正在对人类社会的进步和发展起着越来越重要的影响。以互联网在经济活动中的应用为特征的网络经济已经渗透到社会生活的方方面面,成为推动社会经济发展的重要力量。互联网经济使个世界发生着翻天覆地的变化,而且影响着整个社会经济的发展,作为经济发展反光镜的会计将发生深刻的变革。本文第一章:从社会环境变化的角度,说明了研究当前网络经济环境下会计理论问题的现实意义,分析了网络经济的时代特征,结合国内外相关研究概述说明了网络经济环境下的会计问题;第二章:具体阐述了网络经济环境引发的会计问题,包括对会计假设、会计目标、会计确认、会计报告的影响,并在此基础上提出了作者自己的观点;第三章:进一步分析了网络经济时代引起的会计新变革,重点阐述了网络经济环境下的人力资源会计,事项会计的应用和网络会计,并对此提出了作者自己的看法和所采取的完善措施;第四章:首先分析了网络经济环境下的内部控制问题并提出了相应完善措施,其次说明了网络经济时代应如何发展我国的会计教育等问题。【关键字】:网络经济时代会计问题影响发展 Abstracts Since the 1990s, with the development munication technology and increasing mature technology, the information technology revolution, taking the as its core, is playing a more and more significant role to the progress and development of human society. Network economy, which charaterises the application of in the economic activities, has rated into all fields of social life, and es an important force to promote social and economic development. work economy tremendously changes the whole world, and influences the entire social and economic development, therefore profound changes in the accounting as reflector of economic development will occur in the future. The thesis posed of 4 chapters. In Chapter 1, the paper begins with the the realistic significance accounting theoryunder work economy environment from the perspective of social environment changes, analyses the characteristics of work economy times, and puts forward with the accounting problems under the environment of merce, bining with the relevant researches of domestic Chapter 2, the writer specifically elaborated the accounting problems caused work economy, including the influences of accounting assumption, accounting objectives, accounting confirmation, and accounting reports, and the corresponding points of view are stated based on the above Chapter 3, the paper further analyzes the new changes of accounting in