论电子商务对四大会计假设的冲击

^论文编号:DZ055  ^论文字数:8388,页数:13

摘    要

       会计假设是会计理论体系中的一个重要组成部分，是开展会计理论研究与实务的基础和出发点。电子商务时代的到来，大大改变了原有的会计环境，传统的会计假设已经不能和现实的会计环境保持在合理的限度之内了。
本文从电子商务的时代背景出发，介绍了会计假设理论在国内外的研究概况以及笔者对此问题的研究路径、创新和不足。然后，阐述了纯电子商务和会计假设理论，论述了电子商务与会计假设关系。在此基础上,进一步分析了会计环境的变化将分别给四大会计假设造成了怎样的冲击，这是本文的重点。并且试图探讨会计假设应作何调整以适应变化了的会计环境这一问题。最后，对全文进行总结。

【关键词】会计假设  纯电子商务  冲击

Abstract

Accounting  assumption  is an important part of accounting theory. Still it is the basement and startpoint of research and practice. Along with the era of E-business, the former accounting environment has been changed greatly and traditional accounting assumption cann’t be compatible with the accounting environment in some areas nowadays.
At the beginning, the thesis introduces the researching situation of accounting theory home and abroad based on the background of the E-business era. Meanwhile, it puts forward the research ways, innovations,and shortcomings regarding to this accounting theory. Then ,it states the theory of the Pure E-business and accounting assumption including the relationship between them. After that, it emphatically ananlyzes the impact that the changement of accounting environment gives to the accounting assumption and this is the key to the thesis.Moreover it tries to seek ways to make the accounting assumption in according with the current accounting environment. Finally, the conclusion is brought out.

【Key words】Accounting assumption；Pure E-business；Impact

目   录

1   引言 ...............................................2
1.1 研究的时代背景及意义 ...............................2
1.2 国内外研究概况 .....................................2
1.3 本文研究路径 .......................................3
1.4 本文创新及不足 .....................................3
2   相关理论概述 .......................................3
2.1 纯电子商务理论 .....................................3
2.2 会计假设理论 .......................................4
3   电子商务与会计假设的关系 ...........................5
3.1 电子商务改变会计环境............................... 5
3.2 会计环境与会计假设的关系 ...........................6
4   纯电子商务对会计假设的冲击 .........................6
4.1 纯电子商务对会计主体假设的冲击 .....................7
4.2 纯电子商务对持续经营假设的冲击 .....................7
4.3 纯电子商务对会计分期假设的冲击..................... 8
4.4 纯电子商务对货币计量假设的冲击 .....................9
5   纯电子商务环境下企业会计假设的重构 .................9
5.1 扩大会计主体的外延 .................................10
5.2 暂时性假设、即时经营假设为补充 .....................10
5.3 对会计分期的调整 ...................................10
5.4 会计计量方式的多元化............................... 11
6   结论 ...............................................11
参考文献 ...............................................12
致  谢 .................................................13

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