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网络会计是会计发展的必然趋势,它实现了与企业各项管理的高度协调,便于实行集中式管理和全程动态监督,极大地提高了管理效率,带来了会计工作改革的春天。但这样一个新事物的发展由于受到现实条件的约束,还存在一定的问题。本文从网络会计的特征以及对实务工作的影响分析入手,对其发展遭遇的瓶颈和障碍做出判断,提出了全方位联动,携手扫清障碍,推动网络会计新发展的对策建议。
Network accounting is an inevitable trend of accounting development. It achieves a high degree of coordination with various management of the enterprise, facilitates the centralized management and full dynamic supervision, greatly improves the management efficiency and brings the spring of accounting reform. However, the development of such a new thing is constrained by the actual conditions and there are still some problems. Based on the analysis of the characteristics of online accounting and the impact on practical work, this article makes a judgment on the bottlenecks and obstacles encountered in its development, and puts forward the countermeasures and suggestions on all-round linkage, hand in handing out obstacles and promoting the new development of online accounting.