随着知识经济时代的到来,计算机技术和网络技术在世界范围内不断普及,从而也宣告了信息化时代的到来。在网络信息的条件下,企业的会计环境必然产生新的变化,从而带动传统会计理论的创新和发展,会计信息在传递渠道、空间和内容质量上也将会发生巨大的变化。 With the advent of the era of knowledge economy, computer technology and network technology are popularized all over the world, thus proclaiming the arrival of information age. Under the condition of network information, the accounting environment of enterprises inevitably will produce new changes, so as to promote the innovation and development of the traditional accounting theory. The accounting information will also undergo tremendous changes in the transmission channel, space and content quality.