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一、会计核算网络化的背景在全球经济一体化的今天,企业的市场不断扩展,由本地至全国,自国内至国际,在激烈的市场竞争环境下企业所面临的不确定性越来越大,为了在未来的世界经济大潮中生存和发展,许多公司纷纷走向联合,企业兼并、收购、重组日益频繁,企业的规模越来越大。随着外部环境的变化,企业为了减少交易费用,克服人的有限理性的压力和减少组织内部的机会主义行为,
First, the background of accounting network in the global economic integration today, the business market continues to expand, from the local to the national, from domestic to international, under the fierce market competition, enterprises are facing more and more uncertainties In order to survive and develop in the future global economic tide, many companies have moved toward unionization, mergers and acquisitions, acquisitions and restructurings more frequently, and the enterprises are getting larger and larger. As the external environment changes, in order to reduce transaction costs, overcome the pressure of limited rationality and reduce the opportunistic behavior within the organization,