摘要
网络经济的蓬勃发展使会计手段由传统的电算化向信息化方向迈进,昭示着一场新的会计革命的到来。这场会计信息化革命既对会计理论体系的发展有着重要意义,又对社会实务有着深远的实践意义。
High development of network economy makes accounting by EDP stride forward towards accounting informatization and means the arrivel of a new accounting revolution.The revolution has profound significance to the development of accounting theory system and accounting practice.
出处
《黑龙江社会科学》
2002年第2期22-23,共2页
Social Sciences in Heilongjiang
