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网络的本质是传递信息,网络的普及会改变会计原本的技术方法和环境,且如今的网络技术日趋成熟,传统会计业务流程信息的质量已经无法满足网络时代下使用者对信息的要求,而会计流程的优与劣也会直接影响到会计的职能也就是信息的质量,所以在复杂多变的网络环境下要想继续保留会计业务原有的地位,必须对会计业务流程进行重建。本文先分析了传统会计业务流程的不足之处与局限性,然后简单阐述了网络环境下重建会计业务流程的重要性,最后提出了重新构建会计业务流程的构想。
The essence of the network is to transmit information. The popularization of the network will change the original accounting methods and environment. And today’s network technology is maturing. The quality of traditional accounting business process information has been unable to meet the information requirements of users under the network age. The advantages and disadvantages of the process will directly affect the accounting function is the quality of the information, so in the complex and ever-changing network environment to retain the original status of accounting business, accounting business processes must be rebuilt. This article first analyzes the shortcomings and limitations of the traditional accounting business processes, and then simply states the importance of reconstructing the accounting business processes under the network environment. Finally, it proposes the concept of reconstructing the accounting business processes.