建立统一搜集和利用以会计报表信息为基础的会计信息中心,以满足国家宏观调控和社会公众对会计信息的需要,是我国会计改革与发展的目标。而要实现这一宏伟的目标,没有信息新技术的支持,则将步履维艰。以Intranet和Internet为代表的信息新技术最大的魅力,不仅在于它是企业现有的管理和经营模式之下的自动化,更重要的是,通过改变企业内部及企业与市场之间的信息交流方式,能够为企业管理经营模式本身的重整和发展带来了新的机会。而疾驰在信息公路上占企业信息量70%的财务会计信息,又将如何进入会计信息中心,灵活多姿地去迎合信息使用者 It is the goal of accounting reform and development in our country to establish a unified accounting information center based on the information of accounting statements in order to meet the needs of the state macro-control and the public on accounting information. In order to achieve this grand goal, it will be struggling without the support of information and new technologies. The most attractive feature of the new information technology represented by the Intranet and the Internet is not only that it is the automation under the current management and operation mode of an enterprise but more importantly by changing the mode of information exchange within the enterprise and between the enterprise and the market , Which can bring new opportunities for the restructuring and development of the enterprise management business model itself. The gallop in the information highway account for 70% of the amount of financial accounting information, but also how to enter the accounting information center, flexible to meet the information users