计算机与网络技术使当今世界进入了信息经济时代,信息技术正日益渗透到社会生活的各个领域,也对传统的会计工作产生了巨大影响。这种影响主要表现在以下几个方面: 一、电子商务与网络经营使企业的经济环境、组织结构、经营方式和管理模式发生了巨大的变化,也对传统的会计理论产生了强烈的冲击。网上公司,虚拟企业更对持续经营、权责发生制历史成本原则等传统会计学提出了挑战。各种无形资产——信息资源、人力资源等一切知识资源越来越重要。会计学作为管理科学的分支,其内容不断地扩大、延伸,并与其他经济管理学科相互渗透,相互制约。 二、企业管理的全面信息化,网络和数据库技术的发展和应用,经济业务和会计信息均由计算机按程 Computer and network technologies have brought the world into the era of information economy. Information technology is increasingly penetrating into all fields of social life and has a tremendous impact on the traditional accounting work. This kind of influence is mainly manifested in the following aspects: First, e-commerce and network management have brought great changes to the economic environment, organizational structure, mode of operation and management mode of enterprises, and have also had a strong impact on the traditional accounting theory. Online companies and virtual enterprises have posed challenges to traditional accounting, such as the principle of historical cost of going concern and accrual. All kinds of intangible assets - information resources, human resources and other knowledge resources are more and more important. Accounting as a branch of management science, its content continues to expand, extend, and interoperation with other economic management disciplines, mutual restraint. Second, the comprehensive management of enterprise information, network and database technology development and application of economic business and accounting information by the computer by Cheng