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本文阐述了会计电算化、会计信息化和会计网络化之间的关系。指出会计信息化是会计电算化从观念上的彻底改变,随着信息技术不断发展,特别是网络技术的发展,会计电算化已经越来越不能适应现代信息管理发展的要求,网络时代数据的安全性、快捷性等与传统财务时代相比要高出数量级的倍数,网络会计取代会计电算化是必然的也是必须的。
This article describes the relationship between accounting computerization, accounting informationization and accounting networking. It points out that accounting informationization is the complete change of accounting computerization from concept. With the continuous development of information technology, especially the development of network technology, accounting computerization has become increasingly unable to meet the requirements of the development of modern information management. The security, fastness and so on compared with the traditional financial times are higher than the order of magnification, the network accounting to replace accounting computerization is inevitable and necessary.