| 会计信息化:21世纪网络会计的发展策略 |
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| 引用本文： | 刘忠玉.会计信息化:21世纪网络会计的发展策略[J].兰州商学院学报,2006,22(6):94-99. |
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| 作者姓名： | 刘忠玉 |
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| 作者单位： | 东北财经大学,经济信息系,辽宁,大连,116025 |
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| 摘 要： | 互联网推动企业经营走向电子商务、行政管理走向电子政务,同时也促进会计发展进入了一个新的阶段———网络会计。本文在定义网络会计内涵的基础上,指出了网络会计的产生发展原因、系统功能及其应用特点;分析了网络会计面临的主要问题;论述了网络会计的发展策略;展望了网络会计的发展趋势。
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| 关 键 词： | 会计电算化 会计信息化 会计信息系统 网络会计 |
| 文章编号： | 1004-5465（2006）06-094-06 |
| 收稿时间： | 2006-09-10 |
| 修稿时间： | 2006年9月10日 |
Counting Information: the Development Policy of Network Counting in 21th Century |
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| LIU Zhong-yu.Counting Information: the Development Policy of Network Counting in 21th Century[J].Journal of Lanzhou Commercial College,2006,22(6):94-99. |
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| Authors: | LIU Zhong-yu |
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| Institution: | School of Economical Information, Dongbei University of Finance and Economics, Dalian 116025, China |
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| Abstract: | Net impels the enterprise business to e-mail business and administration management to a electron government affair, at the same time, promotes the counting development to a new period-net counting. This article proposes the development reason, system function and the quality of net counting on the foundation of definition of net counting, analyzes the question faced by net counting, discusses the developing strategy of net counting, and prospects the developing tendency of net counting. |
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| Keywords: | Computerized Accounting information counting counting information system net counting |
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