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进入21世纪,信息技术和网络技术发展迅速,给传统经济环境和经济形势带来空前的冲击和机遇,信息网络发展到现在,已经仅仅是简单的信息传递媒介,它已经发展成为一种全新的经济环境和经营方式。经营方式和经济组织的这些改变给传统会计带来了很大的影响,本文就网络的出现和发展给会计带来的影响进行简要探析,给今后会计发展提供理论支持。
In the 21st century, the rapid development of information technology and network technology has brought unprecedented impact and opportunity to the traditional economic environment and economic situation. Nowadays, the development of information network has only been a simple information transmission medium and has become a brand new Economic environment and mode of operation. These changes in the mode of operation and economic organization have greatly affected the traditional accounting. This paper briefly analyzes the impact of the emergence of the Internet on accounting, and provides theoretical support for the future accounting development.