在当今社会中,现代信息技术使得信息数字化、编码化,为信息的汇集、加工、处理、存储、传输、检索、运用提供了强大的手段,电脑网络的高度发展把整个地球连接成一个网络型的信息结构,信息的生产速度极大提高而成本却急速下降。在这种条件下,会计必 In today’s society, modern information technology has digitized and coded information and provided a powerful tool for the collection, processing, storage, transmission, retrieval and utilization of information. The highly developed computer network has connected the entire earth into a network Information structure, the speed of production of information greatly increased and the cost dropped rapidly. Under such conditions, accounting must