会计发展新领域——网络会计

The New Development of Accounting——Network Accounting

为了适应时代环境的变化,网络会计应运而生,它的产生及逐渐发展,冲击了传统的会计理论和实务,成为会计发展的新领域。本文简单阐述了网络会计的特点,对传统会计的影响及实施网络会计应具备的条件。

Time in order to adapt to environmental changes, network accounting came into being. It＇s generated and the progressive development, the impact of the traditional accounting ＂theory and practice to become a new field of accounting. In this paper, a simple accounting of the characteristics of the network, the impact of the traditional accounting and accounting should be the implementation of network conditions.