请帮助翻译一下这段话,谢谢

来源:百度知道 编辑:UC知道 时间:2024/05/22 03:29:11
随着信息化社会的到来,由现代信息技术引发的全球信息化对传统的企业管理模式、会计理论、会计实务处理和会计管理制度将产生巨大的冲击,促使会计电算化迅猛地向会计信息化转变,网络会计化已成为我国会计事业发展的必然趋势。网络会计,建立在网络环境基础上的会计信息系统,是电子商务的重要组成部分。网络会计的产生是以现代信息技术为依托的,它不仅改变了会计信息生成和传播的途径,而且给传统会计理论和实务带来了很大影响。本文针对网络会计对传统会计的影响进行研究。一是对传统会计基本理论的冲击,主要表现在会计四项假设中三项假设的变动和改变;二是对会计实务的影响,主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击;另外,电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。
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With the advent of information society by modern information technology triggered the global information of the traditional model of corporate governance, accounting theory, accounting practice processing and accounting management system will have a tremendous impact, to the rapid computerized accounting to accounting changes in information technology, network accounting has become a cause of the development of China's accounting inevitable trend.Network Accounting, established in the network environment on the basis of accounting information systems, e-commerce is an important component.Network Accounting is the formation of modern information technology-based, it not only changed the accounting information generation and dissemination channels, but also to the traditional accounting theory and practice brought great influence
This paper accounting of the traditional network to study the impact of accounting. First, the basic theory of traditional accounting of the impact