网络时代的会计

Accountant in the Era of Network

在互联网经济环境下,会计系统以计算机、互联网技术等新型的信息处理工具置换了传统的纸张、笔墨和算盘。而这种置换不仅仅是简单的工具改变,也不再是手工会计的简单模拟,更重要的是它所带来的对传统会计理念、理论与方法前所未有的、强烈的冲击与反思。

Under the economic enironment of Internet, as the new tools of information disposition, computer and technology of Internet replaced paper, pen, ink and abacus. It is not the simple exchange of tools, it is also not the simple simulation of the handwork accountant. The most important is that the change brings unprecedented, strong lash and infrospection to traditional accounting ideas, theory and method.