摘要
随着信息经济时代的来临,计算机技术与网络技术使会计信息处理有了质的飞跃,应运而生的网络会计将成为会计发展的新领域。本文介绍了网络会计的产生、特点、技术前提,以及相应的解决方案,重点对网络会计系统的开发与建设方面的问题进行了探讨。
With the development of computer techniques and Internet in information age, breakthrough has been made in processing of the accounting information. Therefore, network accounting has become a new trend of the development of accounting. This paper mainly deals with its generation, characteristics, technical basis and related solutions.It focuses on the planning and establishment of the network accounting system.
出处
《中国软科学》
CSSCI
北大核心
2003年第4期89-93,共5页
China Soft Science
基金
国家自然科学基金重点项目"电子商务环境下管理理论与方法研究"(70031020)
