网络会计——会计史上新的里程碑

Network accounting--new milestone in the history of accounting

网络经济改变了整个社会经济的生产结构和劳动结构,打破了传统的企业管理模式和会计模式,由此,也动摇了传统会计的基础。本文从理论和实务两个方面阐诉了互联网技术对会计的冲击和影响,并认为网络会计将是会计史上新的里程碑。

Network economy has changed the production structure and labor structure of the whole social economy, and disaccustomed the traditional management and accounting modes for enterprises. Discussion is made on how network technologies influence the accounting work based on theories and practice.