在网络化经济环境中 ,只有重新建立与网络化经济环境相适应的会计基本假设体系并在此基础上 ,重新思考、修订和构建面向网络化经济环境的会计理论体系 ,才能使会计适应 2 1世纪会计发展变化的需要 In a networked economy, only by re-establishing a system of accounting basic assumptions compatible with a networked economic environment and re-thinking, revising and constructing an accounting theory system oriented to a networked economic environment can accounting adaptations be made The need of the development and change of century accounting