摘要
随着计算机技术和网络技术的发展,人类社会全面进入了信息化时代,计算机技术和网络技术在会计核算中的应用,在广度及深度上都对会计理论与实务的发展产生积极的推动作用,本文在充分论述了网络会计核算的同时,提出了在具体实施过程中存在的问题,供会计理论工作者和实务操作者研究。
With the development of computer science and network technology, the information times is coming all around. And computer and network technologies have applied in accounting field, which actively has promoted the accounting theories and practice to widely and deeply develop. This paper statements the accounting under network and shows the problems in carrying it out. These provide the researches for accounting theoretical researchers and practicing operators.
出处
《情报科学》
CSSCI
北大核心
2006年第3期421-425,共5页
Information Science
关键词
网络环境
会计电算化
信息系统
network environment
accounting computerizing
information system
