网络时代会计发展的趋势及挑战

计算机技术与网络技术在会计领域的广泛应用与快速发展,颠覆了人们对于传统会计的诸多认识,是计算机技术对会计模式与会计理论影响最大的一次变革。为了适应网络时代会计发展的新趋势,会计人员必须主动调整自己的知识结构和专业视野,提高个人综合素质,才能适应网络时代会计的新发展。

Accounting Development Trends and Challenges in the Internet Age

With the widely use of computer technology and network technology in the field of accounting,people's many understandings of traditional accounting are subverted.Computer technology had the greatest impact on the accounting model and accounting theory.In order to meet the new trend of accounting,the accounting officer must take the initiative to adjust their own knowledge structure and professional horizons and improve their overall quality to adapt to the new developments in the Internet age.