会计电算化的发展,在我国已经历了20余年的时间,对于提高企事业单位的会计核算及财务管理水平起到了较大的推动作用。网络经济又使财务会计工作经历了由会计电算化到会计信息化的变革,从传统的会计核算形式向会计网络化方向发展。网络环境为会计信息系统提供了全方 The development of computerized accounting has experienced more than 20 years in our country and has played a significant role in promoting the accounting and financial management of enterprises and institutions. Network economy has made financial accounting work experienced by the accounting computerized accounting information to the change from the traditional forms of accounting to the development of accounting network. Network environment for the accounting information system provides a full range