知识经济的兴起与发展 ,已经对传统的会计及会计管理产生了影响 ,无形资产的比重将越来越大 ,传统的会计及会计管理面临着严峻的挑战。网络电算化系统是会计及会计管理发展的趋势 The rise and development of knowledge-based economy has had an impact on the traditional accounting and accounting management, the proportion of intangible assets will be more and more large, and the traditional accounting and accounting management are facing severe challenges. Network computerized system is the accounting and accounting management development trend