摘要
21世纪是信息时代,更是网络时代,网络技术的迅速发展和日益普及将对会计的各个方面产生重大影响。环境的巨变促使会计在理论和实务都要做出相应改变来适应网络环境的要求。本文从网络会计的特征、网络会计对会计理论和会计实务的影响三个方面进行论述。
The 21st century is an information era, and a net era at that. The rapid development and popularization of net technology will exert an all-round effect on counting, which impels a correspondent change in counting both in theory and practice. The paper expatiates the effect in terms of the characteristics of net counting and its effect on counting both in theory and practice.
出处
《浙江工商职业技术学院学报》
2009年第2期9-11,共3页
Journal of Zhejiang Business Technology Institute
