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现代信息技术,特别是网络技术引发的全球信息化浪潮冲击着传统社会的每一个角落,网络化、数字化、知识化已成为时代的主旋律。在随着电算化会计系统的普遍应用,企业会计核算和会计管理的环境发生了很大的变化。由于网络化的应用,会计数据处理速度加快,会计核算的准确性和可靠性得到了极大的提高,减少了因疏忽大意及计算失误造成的差错,但同时也带来了许多前所未有的新问题。本文试对网络环境下的电算化会计作一浅谈。
The modern information technology, especially the network technology, has triggered the wave of global information impact on every corner of traditional society. Network, digitization and knowledge have become the main theme of the times. With the widespread application of computerized accounting systems, the environment for enterprise accounting and accounting management has undergone great changes. Due to the application of network, accounting data processing speed, accuracy and reliability of accounting has been greatly improved, reducing the errors caused by carelessness and calculation errors, but also brought many unprecedented new problems . This article attempts to computerized accounting under the network environment make a brief talk.