论网络环境下会计职能重心的转移

The Transformation of Accounting Central Function in the Web Environment

网络技术带来了企业组织环境、生产环境、物流环境、管理环境等一系列环境的变迁,进而使会计环境也发生巨大改变。本文以此为出发点,首先阐述了传统会计职能的重心及其局限性,进而分析网络技术对会计职能产生的巨大影响,最后提出网络环境下会计职能重心的转移及其职能作用发挥形式。

The environment of organization,production,physical distribution,management, and so on has been varied by web technology. So does accounting. Based on this, the text expounds the central function of traditional accounting and its limitation firstly. Then it analyzes the great influence on accounting function by web technology. At last it puts forward the transformation of accounting central function and its form of exertioa