摘要
网络环境为会计信息系统提供了全方位的信息支持,使之在环境和内容上都与传统会计发生了很大的变化。发展我国网络会计应加强内部控制和技术控制,健全法律制度,实施网络监控,加快“复合型”人才的培养。
The network environment offers accounting information system with the largest comprehensive information support, and brings about great changes in environment & contents in comparison with traditional accounting. In order to develop network accounting, internal control and technological control should be strengthened; legal system should be amplified; network monitor be put into practice and with immediate cultivation of complex talents be effected.
出处
《河南金融管理干部学院学报》
北大核心
2003年第2期81-82,共2页
Journal of Henan College of Financial Management Cadres
