入世后,受经济全球化和贸易自由化的影响,我国的会计体系面临强大的冲击和挑战。传统的会计模式和操作手段已不再适应新时期经济发展的客观需要,增加会计工作的科技含量——建立完整、先进的电算化的计算机网络系统,已成为当今会计发展新阶段的中心工作,笔者对此谈一点自己粗浅看法。 After joining the WTO, under the influence of economic globalization and trade liberalization, our country’s accounting system is facing strong impact and challenge. The traditional accounting mode and means of operation no longer meet the objective needs of economic development in the new era and increase the scientific and technological content of accounting work. Establishing a complete and advanced computerized computer network system has become a central task in the new stage of accounting development , I would like to talk about their own superficial view.