摘要
随着计算机信息技术的高速发展及广泛应用 ,我们已进入了信息时代。企业为了提高信息处理速度、能力和决策水平 ,迫切需要实现信息的实时管理。本文通过分析传统会计信息系统的缺陷 ,阐述了网络财务的结构、特点及其在会计信息系统中的重要作用 ,认为传统的会计信息系统已难以适应信息时代的要求 ,需要建立起与之相适应的网络财务信息系统 ,并进一步指出网络财务是会计信息系统的主要发展趋势。
Along with the high-speed development and extensive applications of computer information technology,the information times has been coming.Enterprises cry for real time management of information,in order to developing the speed and ability of message processing and decision-making level.In this paper,the construction of finance network,characteristics and its functions in accountancy information system were expressed through analyzing the blemishes of traditional accountancy information system,and the conclusion was gave that,the traditional accountancy information system cannot adapt to the requirement of information times,the network finance information which satisfies information times better should be established.Further,it was pointed out that the network finance is the main development trend of accountancy information system.
出处
《华东经济管理》
2002年第4期140-142,共3页
East China Economic Management
