国贸经济管理类毕业论文-论纯电子商务对四大会计假设的冲击

?CR4WFJ0JA1 ?kk%MBkJkBoEyGoWkwJ4=kknkyk4$4oRWGkP4kBoYC+4|BooyoekfA4ykk4ko4E%54kJ1k-4kMowMkY J4k%| ek+goKKdBL k ?CR4WFJ0JA2AbstractAccounting assumption is an important part of accounting theory. Still itis the basement and startpoint of research and practice. Along with the era ofE-business, the former accounting environment has been changed greatly andtraditional accounting assumption cannt be compatible with the accountingenvironment in some areas nowadays.At the beginning, the thesis introduces the researching situation ofaccounting theory home and abroad based on the background of the E-businessera. Meanwhile, it puts forward the research ways, innovations,and shortcomingsregarding to this accounting theory. Then ,it states the theory of the PureE-business and accounting assumption including the relationship between them.After that, it emphatically ananlyzes the impact that the changement of accountingenvironment gives to the accounting assumption and this is the key to thethesis.Moreover it tries to seek ways to make the accounting assumption inaccording with the current accounting environment. Finally, the conclusion isbrought out. Key words Accounting assumptioQ Pure E-businesV Impact?CR4WFJ0JA3-$ 1 E0 .41.1 .D0,&6?y .41.2 -F.D0 .41.3 .D0D .51.4 K=C .52 -(*6AF .52.1 4+ev*6A .52.2 JAwA*6A .63 +evJAwA,3+ .73.1 +eviJA) .73.2 JA)JAwA,3+ .84 4+ev)JAwA,+ .84.1 4+ev)JAkwA,+ .94.2 4+ev)154:UwA,+ .94.3 4+ev)JA6OwA,+ .104.4 4+ev)CW1AGwA,+ . 115 4+ev);1JJAwA,G . 115.1 WJAk,F& .125.2 &WwA&4:UwAju .125.3 )JA6O,B3 .125.4 JAAG?,JsF .136 5A . 1369)d . 148* BX . 15?CR4WFJ0JA4A4+ev)WJAwA,+1 E01.1 .D0,&6?yL-p_,+X(_ Internetjh,55_,+X52j1?I4#K?s8#,+O#k?G-V6+Y?,F+ev_XvJ,ZFE0;)C4F-$F,0/vF?.dCM)M,#q?iP5,(M,4:U Q?0.d&L$0L$,Lf)X*393$!Y!Y 24?&,YI=JAjX(,/nJ4#);0,wAIJ)0k,CtHFG+X(,0;#PA9+X6591,CR,0/1*6#k 1FGpB$,(,/nJ4#)_JA)+ev&,WWi9,JA)P5,JAwA4=7-),JA)1X8*6,LJAwABL-pJA),i*F2,!F2F,JA)B.A+eviJA),W,_909X MoonitzX10JA.D0 ARSNO.1*,*JAwAv+aEF-r5JA-(+JF6VAf65(W,TA8, Myron.J.GordonXJAwAI,.D0*-OW?W08$WMb0cWwA 2+ev&154:UwAL_909X Moonitz*&WwA_,u_7?4#kJZ+)4:U,AG-_-(),_&W,GJA+X65XY+XJA115) . 2003:4CRJA .-CRo4#*(x/n , P132HBg . 2005:JA*wA.D0 .!yW.A , P18?CR4WFJ0JA51&M0?63Aj+ev,T_Aj+ev,=JiJA*wAM0*0+evJA,*6A3+19/?&H+X%*jAj+ev,9)JAwAFPCX:,+_#9p$#,?y:*6+XJAwAF=65)F-(*6AF|.D0j;1y!X3R!+ev&JApMd,JiM1.3 .D0DL-p+ev,E)KJA)+OW,F*)+ev1J(_*)4+ev1JF1J,JAh16*0Xg,JAwA*.p:+evJAwA*6A*LF 4+evJAwA,y+evJA)JAwA965L$,3+G&A4+ev65JAwAVg,+X4+ev);JAwAB3F2F,JA)1.4 K=C.D0JA*6A93+k?K9,:6JA)JAwA,3+46+evL2A4+ev)JAwA,+a&L$27-9LFXAJ=C4)+ev)JAwA,+A=O$!*JAwAGx_V8*6|9F0!.D01y2 -(*6AF 2.1 4+ev*6A+ev_0/)vJ#FJEOFJAy4FJA_j*.p*0,+a0VAVE$Q,-Lu65Z,*3QFODFJ3+5xF,A1j1y+e55A7E&5vJ.A3+5j*!?CR4WFJ0JA6,+eFvJ#k 1)+ev,.D00s1,j?5-:XWp6Q,+ev.D0hk+: Chol4#C Stahl+ev.D0k+$YN AndrewB.Whinston4#,68*+ev,95$*6 Q+ev,95$*6 Q;.p/j.;,P5v9ZG6G-_(,.#:,I+evh,+ev9&0 j4+evZG6G-_F,.,8G-9F,9(F,v?90Z5$a0 j+ev9&0 jG6+evF,8G6-+ev,WJ?ZG69G6_F,7-_(,6|,FFAjL-p&L$,0+.#:,JF!WF0;,=$! 2a_A.#:4+ev9&0 j|!M0Ajp_JA.D0JALN,& 3=_1F* . 2001:+ev&)JAwA, .?G./0; ,1 5O2lU . 2005:+ev 10*6A5,F .+evo ,1 14O3jJFR7 . 2003:JA*6A .:#CR4W*(x/n(x ,P123. 1. +ev Q?CR4WFJ0JA7i,.=,(F44+|=.JAk7-BJAp?4*6,4NCFN,93$7-6JAk,CFNJAkp965,CF65NJAk,CF65Nj60JAk_)0#_M#1J_1JG,0F1J,0Z(,G6_Z1J_+aZ1J4,1JL154:UwA_7JAk,+O4:U#kXN?,69,? 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