摘要
现代社会是信息的社会。信息是重要的经济资源、无形的经济财富。没有信息资源的开发、利用,管理的现代化、科学化就无从谈起。而信息化作为企业参与国际竞争与合作的重要条件,对于提高企业资金管理水平,增强市场竞争力起着重要作用。互联网的虚拟性、快捷性、动态性、开放性和无国界限,使网络会计的实施和发展成为可能。在网络条件下,会计工作对企业资金流程的控制模式发生了根本性的改变,借助互联网可以对企业资金流程实施有效的控制。
Information is important economic resource and bodiless economic wealth. Without the development and the use of information resource, it is impossible for modernization and science management As the important condition for enterprises to participate in international competition and cooperation, informationization has vital influence on raising the management level of capital and increasing market competitioa Nowadays, it is a society of information, and information is significant economic resource and intangible economic wealth. The modernization and scientificization of management can not be spoken of without development and utilization of information resource. Furthermore, as the important condition of enterprises participating in the international competition and cooperation, informationalization has a great impact on improving management level of enterprises ' capital and enhancing market competitiveness.
出处
《财会通讯(下)》
北大核心
2004年第10期71-72,78,共3页
Communication of Finance and Accounting
关键词
网络
资金流程
控制
模式
Network Procedure of the fund Control Model