随着计算机的广泛应用及网络技术的日益完善,上网已成为不可回避的趋势。各计算机用户可以通过互联网快捷地传送或取得各种信息。为了适应环境变化,更好地利用网络带来的优势,风络条件下会计核算应运而生。网络条件下会计核算的出现,大大弥补了会计电算化的不足,成为会计发展的新领域。 With the extensive application of computers and the improvement of network technology, the Internet has become an unavoidable trend. All computer users can quickly transfer or obtain various kinds of information through the Internet. In order to adapt to changes in the environment and make better use of the advantages brought by the network, accounting has emerged under wind conditions. The emergence of accounting under the network conditions, greatly make up for the lack of accounting computerization, a new area of ​​accounting development.