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互联网的出现,是全球IT领域继PC机后的第二次产业浪潮,它带来了IT产业以及全球经济和社会的重大变革,也促使桌面会计走向网络会计。从桌面会计走向网络会计主要体现在会计核算空间、时间和效率三个方面的改变。空间上使得会计核算更加从企业总部走向企业全部、从企业内部走向企业外部(全国、全球);时间上使得会计核算从事后
The advent of the Internet is the second wave of industry following the PC in the global IT arena. It has brought about major changes in the IT industry and in the global economy and society as well as the promotion of desktop accounting to online accounting. Accounting from desktop to network accounting is mainly reflected in the accounting space, time and efficiency changes in three areas. Space makes accounting more from the corporate headquarters to all enterprises, from the enterprise to the outside of the enterprise (national, global); time to make accounting after the engagement