未来网络信息环境下的会计特征

Accountion Features under Future Network Information Environment

利用网络信息技术,从企业的外部广泛、高效而又低成本地收集有关企业财务管理、财务决策的相关信息,使会计对企业的经营管理与决策产生巨大影响。网络信息技术改变了传统会计的工作方式,这就使以工业经济为内容的传统会计特征发生了变革。对网络信息时代的会计与传统会计不同的特征进行了探讨。

The wide use of network information techndogy to gather as much information as possible on financial management and financial decision making from outside the enterprises enables accountion to have significant effect on the operational management and decision making at these enterprises.The accounting features resulting from the network informantion technology are compared with the features of traditional accounting.