试论WTO及网络经济环境下的会计信息系统

Discussion on the Accounting Information System in the Circumstances of Internet Economy and WTO

在中国加入WTO和网络经济的环境下 ,财务的国际化已是必然选择。本文从网络经济的特点出发 ,分析了在新的环境下传统会计信息系统的缺陷 ,并针对这些不足 ,论述了在新的环境下会计信息系统应有的特点及功能。

Under the new circumstances of the internet economy and China's becoming a member of WTO, finance must be into internationalization. Based on the characters of internet economy, the imperfection of traditional accounting information system is analyzed. The function and feature which accounting information system in the new circumstances must have are discussed.