摘要:網(wǎng)絡(luò)經(jīng)濟(jì)的發(fā)展對(duì)傳統(tǒng)的會(huì)計(jì)基本假設(shè)提出了嚴(yán)峻的挑戰(zhàn),為此重構(gòu)新型的會(huì)計(jì)基本假設(shè)顯得尤為迫切。

　　　會(huì)計(jì)假設(shè)亦稱會(huì)計(jì)假定,是會(huì)計(jì)活動(dòng)得以正常進(jìn)行的基本前提。現(xiàn)行的會(huì)計(jì)假設(shè)有會(huì)計(jì)主體假設(shè)、持續(xù)經(jīng)營(yíng)假設(shè)、會(huì)計(jì)分期假設(shè)、貨幣計(jì)量假設(shè)。這些基本假設(shè)都是工業(yè)經(jīng)濟(jì)時(shí)代的產(chǎn)物,并與當(dāng)時(shí)的會(huì)計(jì)環(huán)境相適應(yīng)。網(wǎng)絡(luò)經(jīng)濟(jì)的到來(lái),使會(huì)計(jì)所面臨的環(huán)境發(fā)生了巨大的變化,從而對(duì)受會(huì)計(jì)環(huán)境決定的會(huì)計(jì)基本假設(shè)造成嚴(yán)峻的挑戰(zhàn)。為此,重構(gòu)適應(yīng)網(wǎng)絡(luò)經(jīng)濟(jì)時(shí)代的會(huì)計(jì)基本假設(shè),對(duì)建立以此為基點(diǎn)的網(wǎng)絡(luò)經(jīng)濟(jì)時(shí)代的會(huì)計(jì)理論和方法已顯得十分重要。

關(guān)鍵詞：網(wǎng)絡(luò)會(huì)計(jì)，基本假設(shè)，會(huì)計(jì)環(huán)境

Abstract:The development of the network economy to the traditional accounting assumptions that challenged the, therefore reconstruction of the new accounting basic assumption is particularly urgent. 

      Accounting hypothesis is also called the accounting assumption, accounting is a normal activities to the basic premise. The main body of accounting assumptions have accounting assumptions, the going-concern assumption, accounting periodicity assumption, the assumption of currency accumaccumulation. These basic assumptions are industrial economy the product of the era, and with the contemporary accounting environment. The arrival of the Internet economy, the environment of accounting has changed a great deal, and on the accounting environment by the decision accounting assumptions that cause severe challenges. Therefore, to the age of the Internet economy reconstruction of basic accounting assumptions, to establish the basis of this network economy times accounting theory and method have become very important. 

Key Words：Network accounting, basic assumption, accounting environment

　　　在網(wǎng)絡(luò)會(huì)計(jì)模式下，網(wǎng)絡(luò)經(jīng)濟(jì)環(huán)境改變了傳統(tǒng)財(cái)務(wù)會(huì)計(jì)建立的基礎(chǔ)，傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)假設(shè)已不再適用。會(huì)計(jì)理論應(yīng)適應(yīng)客觀經(jīng)濟(jì)環(huán)境的發(fā)展及其變遷。而網(wǎng)絡(luò)經(jīng)濟(jì)時(shí)代改變了企業(yè)生產(chǎn)結(jié)構(gòu)和會(huì)計(jì)信息處理模式，網(wǎng)絡(luò)及信息技術(shù)被廣泛應(yīng)用于會(huì)計(jì)領(lǐng)域，也使得傳統(tǒng)會(huì)計(jì)假設(shè)理論受到巨大的沖擊。隨著網(wǎng)絡(luò)時(shí)代的日益發(fā)展，企業(yè)會(huì)計(jì)主體必然不會(huì)固定，而朝多元化方向發(fā)展。持續(xù)經(jīng)營(yíng)是指在可以預(yù)見(jiàn)的將來(lái)，企業(yè)會(huì)按當(dāng)前的規(guī)模和狀態(tài)繼續(xù)經(jīng)營(yíng)下去，不會(huì)停業(yè)，也不會(huì)大規(guī)模削減業(yè)務(wù)。企業(yè)的資產(chǎn)可以按特定的用途使用，其資產(chǎn)價(jià)值可以在持續(xù)經(jīng)營(yíng)的期間進(jìn)行分?jǐn)偂＞W(wǎng)絡(luò)技術(shù)的出現(xiàn)，持續(xù)經(jīng)營(yíng)的觀念被虛擬公司的出現(xiàn)所動(dòng)搖，加之其他競(jìng)爭(zhēng)因素的影響，現(xiàn)代企業(yè)具有較高的“死亡率”，同時(shí)，也有更高的“出生率”。這是對(duì)持續(xù)經(jīng)營(yíng)假設(shè)極大的挑戰(zhàn)。 對(duì)會(huì)計(jì)分期假設(shè)的影響。網(wǎng)絡(luò)經(jīng)濟(jì)時(shí)代，由于企業(yè)的經(jīng)營(yíng)跨越了時(shí)空的限制，原來(lái)只有跨國(guó)公司和大型企業(yè)才具有的一些優(yōu)勢(shì)和資源，現(xiàn)在普通企業(yè)同樣可以擁有。這樣，企業(yè)經(jīng)營(yíng)越來(lái)越多地依賴于客戶、供應(yīng)商、合作伙伴及各種虛擬企業(yè)，其業(yè)務(wù)分散在全球各地，由于互聯(lián)網(wǎng)技術(shù)的應(yīng)用使得企業(yè)可以隨時(shí)隨地將全球的信息掌握在手中，而傳統(tǒng)會(huì)計(jì)期間的假設(shè)也不再顯得如此重要，網(wǎng)絡(luò)環(huán)境下的會(huì)計(jì)信息將得到快速便捷的反映，從而，實(shí)現(xiàn)會(huì)計(jì)信息的動(dòng)態(tài)實(shí)時(shí)處理。 對(duì)貨幣計(jì)量假設(shè)的影響。互聯(lián)網(wǎng)技術(shù)的飛速發(fā)展，網(wǎng)上業(yè)務(wù)將越來(lái)越普遍，而且支付方式也將由現(xiàn)有的紙質(zhì)現(xiàn)金、支票、匯票等結(jié)算方式轉(zhuǎn)變?yōu)殡娮蝇F(xiàn)金、電子支票、電子信用卡等網(wǎng)上結(jié)算方式。傳統(tǒng)會(huì)計(jì)的單一貨幣計(jì)量將被打破，取而代之的將是電子貨幣、電子支票等。企業(yè)財(cái)務(wù)報(bào)告所提供的數(shù)據(jù)信息不僅僅是以貨幣計(jì)量的財(cái)務(wù)數(shù)據(jù)，更重要的是網(wǎng)絡(luò)創(chuàng)新能力、客戶滿意度、市場(chǎng)占有率，企業(yè)融資能力、人力資源狀況、虛擬企業(yè)創(chuàng)建速度等反映企業(yè)競(jìng)爭(zhēng)力方面的信息，使企業(yè)的經(jīng)營(yíng)、決策更具有科學(xué)性。