会计环境一定程度上影响会计职能的内容和实现,信息化网络的会计环境开始使会计职能内部实现逐渐转向外部实现,其反应的经济活动与会计信息记录也发生了改变,因此,在会计信息化需求的会计环境下,传统会计职能面临新的挑战。 Accounting environment affects the content and realization of accounting function to a certain extent. The accounting environment of information network begins to make the internal realization of accounting function gradually turn to the external realization, and the reaction of economic activities and accounting information records have also changed. Therefore, in accounting informationization Demand accounting environment, the traditional accounting functions are facing new challenges.