企业计算机外部网络的延伸，尤其是企业内部网络与国际互联网的互联，即所谓Internet／Intranet技术的应用，必将使传统会计接收信息技术得到改造。可以预料在Internet／Intranet技术条件下，会计将呈现一系列新特征。一、结算方式的电子化和业务范围的国际性以及电子商务和网 The extension of the external network of the enterprise computer, especially the interconnection of the internal network of the enterprise and the Internet, the so-called application of Internet / Intranet technology will surely make the traditional accounting information receiving and receiving technology transformed. It is expected that in the Internet / Intranet technology, accounting will present a series of new features. First, the settlement of electronic and business scope of the international and e-commerce and the Internet