网络信息化环境下会计档案管理

Accounting Archives Management under the Network Informatization Environment

随着新信息环境即泛在网络(Ubiquitous Network)环境,"Ubiquitous"一词来自拉丁语,意思是"普遍存在,无所不在"的到来,给会计档案管理注入了新的生命,同时也提出了新的要求,笔者试从新信息环境(网络信息化环境)下探讨会计档案管理的新方法。

With the new information environment i.e., universal in the Network （Ubiquitous Network） environment＂, this word ＂Ubiquitous＂ is come from Latin, it means the arrival of ＂universal existence, omnipresent＂, which injected a new life to the accounting archives management, and had also put forward the new requirements, the author try to explore the new method of accounting archives management under the new information environment （Network information environment）.