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随着信息高速公路的建成,计算机作为信息处理最为快捷有效的工具,在人们的生活中广泛应用。在会计学科中,会计电算化的出现,使会计信息处理发生了质的飞跃。继而Internet网出现后,全球信息处理网络化成为历史的必然,为适应新环境变化,网络会计应运而生,弥补了会计电算化及单机工作系统的不足,拓宽了会计信息发展的新领域。
With the completion of the information superhighway, computers are the most efficient and effective tools for information processing and are widely used in people’s lives. In the accounting discipline, the emergence of accounting computerization, accounting information processing has undergone a qualitative leap. Then, after the emergence of the Internet, the global information processing network becomes a necessity in history. To adapt to the changes of the new environment, network accounting came into being, which has made up the deficiencies of accounting computerization and stand-alone working system and broadened the new field of accounting information development.