摘要
面对WTO、互联网和电子商务的冲击,我国会计电算化面临的严峻的考验,我国会计电算 化应参照国际会计理论及管理会计架构,以财务管理为核心,基于互联网技术,全面实现网络化管理。
In the face of WTO, the internet and eldctronic business, the computerized accounting in China meets with a serious challenge. The computerized accounting in China should refer to the international accounting theory and the structure of management accouting, focus, on financial management, base on the internet technology, and try to realize a full-scale network management.
