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网络会计与传统会计的辩证统一 被引量:4

On the Dialectical Unity between Network Accounting and Traditional Accounting
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摘要 随着计算机技术、网络技术的蓬勃发展,全球网络化以势不可挡之势渗透到各个领域。网络时代的来临必将使会计由传统的形式演变为网络会计。网络会计是指在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动,是建立在网络环境基础上的会计信息系统。与传统会计相比,既是对传统会计的继承,又是对传统会计的扬弃。 With the rapid development of computer and network technology and the advent of information age, human socio-economic, political and cultural aspects of life have undergone great changes. Network globalization has overwhelmingly penetrated into various fields, thus the accounting environment has also changed, under which the traditional accounting is bound to evolve into network accounting. Network accounting, an accounting information system built on the basis of network environment, refers to the accounting activities of confirming, measuring and disclosing various transactions and items. Compared with the traditional accounting, it is not only a succession but also a development.
作者 邓立华
出处 《唐山师范学院学报》 2009年第5期158-160,共3页 Journal of Tangshan Normal University
关键词 信息时代 传统会计 网络会计 information era traditional accounting network accounting
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