计算机对会计的作用.doc

网络信息技术在会计中的应用及思考 摘 要 会计是经济发展的产物，现代信息技术，尤其是网络技术在会计领域的应用和发展，预示着会计技术手段跨越到会计信息化阶段随着现代计算机技术、网络技术及信息技术的飞速发展、世界经济已经开始进入了“信息经济”的时代，计算机在会计工作的应用是会计发展史上又一次重大改革，让计算机代替人去完成人工难以实现的处理功能，为会计工作开辟新的工作领域创造了良好的条件作为一个提供财务信息为主的信息系统，在企业经营管理中起着重要作用。  COMPUTER NETWORK APPLICATION IN ACCOUNTING AND THINKING ABSTRACT Accounting is a product of the economic development of modern information technology, especially the use and development of network technology in the field of accounting, indicating that accounting techniques across the stage to the accounting information. With the rapid development of modern computer technology, network technology and IT, the world economy has begun to enter the era of the information economy, the application of computers in accounting is the accounting history of the development of another major reform, so that the computer instead of to complete the manual is difficult to achieve processing capabilities open up new areas of work to create good conditions for the accounting work. Accounting as a financial information-based information system, plays an important role in enterprise management. By the description of the accounting status of the development of network technology on the accounting, the impact and application of computer network technology in the accounting work, and propose appropriate solutions and applications. Keywords：Network ITAccounting application; Problems; Thinking.  目 录 一 前言----------------------------------------------------------------------------------------------------1 二 网络信息技术的概述和现状-----------------------------------------------------------------------2 （一）网络信息技术概述-----------------------------------------------------------------------------2 （二）网络信息技术现状-----------------------------------------------------------------------------2 三 网络信息技术对会计的影响-----------------------------------------------------------------------4 （一）会计功能的扩大--------------------------------------------------------------------------------4 （二）原始会