摘要
随着计算机的广泛应用及网络技术的日益完善 ,网络化、信息化冲击着传统的会计系统 ,为了更好地利用网络带来的优势 ,网络会计应运而生。本文就网络会计的理论依据、特点及存在的一些问题略作探讨。
As the wide application of the computer and network technology is perfect day by day, the networking and informationization are striking the traditional accounting system. In order to utilize the advantage that the network brings better, the network accounting arises at the historic moment. This article has done the shallow discussion on the network accounting's theoretical foundation, characteristic and xome questions existing.
出处
《电力学报》
2004年第3期256-258,共3页
Journal of Electric Power