网络技术对会计电算化的影响研究

Study on the Impact of Network Technique upon Electronic Computerization of Accounting

电算化的引入对会计体系的发展起到了很大作用 ,但是随着信息技术的飞速发展和因特网的广泛应用 ,企业的经营与管理开始实现网络化。网络技术给会计理论和实务带来了许多重大影响 ,使会计体系出现了新特征。其中 ,怎样确保网络环境条件下会计信息的安全以及如何解决企业电子商务中和会计信息交换中遇到的法律保障 。

The introduction of computerization plays an important part on the development of accounting system.But along with the rapid development of information technology and the broad use of intranet,the management of enterprise begin bring about networkization. The network technology brings about many important impact for the theory and real affairs of accounting,thus accounting system appears new characteristics. In which, how to ensure the safety of accounting information under network conditions,and how to solve the safeguard of law which happened in electric commercial affairs of enterprise and interchange of accounting information is the problem which needs to treat and study conscientiously at present.