网络时代的会计处理与财务管理

Accounting and financial management during the internet age

以互联网为棱心的网络信息技术正在把人类从工业社会带入网络社会.随着社会信息化程度的不断提高,传统的社会经济结构、人类的生产消费方式、管理模式正在发生革命性的变化,同时也动摇了在传统社会经济环境下发展起来的会计处理和财务管理的理论与实务.

The Intemet, as the core of network information technology, leads human being along from the industrial society to the network society. With the development of the information society to a higher level, traditional socio - economic structure, models of production and consumption of human, management models is undergoing a revolutionary change. And theory, practice of Accounting and Financial Management, which has been developed up from and based on the traditional socio- economic environment, is also in need to be innovated.