本文是上海市会计学会的重点课题《互联网会计电算化远程教学与科研》的研究成果之一。由学会会计电算化专业委员会主任、同济大学金光华教授和委员会西南片高校负责人、华东理工大学胡仁昱副教授主持。在二十一世纪来临之际,人类社会将进入以网络经济为代表的知识经济时代,网 This article is one of the research results of the key project of Shanghai Institute of Accounting, “Internet accounting computerized distance teaching and research”. By the Institute of Accounting Computerized Professional Committee, Professor Jin Guanghua Tongji University and director of the Southwest Film Committee, East China University of Science and Technology Hu Renyu associate professor. At the dawn of the 21st century, human society will enter the era of knowledge-based economy represented by the network economy.