Abstract
In recent years, application and development of modern information technology, especially network technology in the field of accounting, herald the accounting technical means’ evolvement from accounting computerization into the stage of the network accounting information. The ultimate goal of computerized accounting and accounting network are all to provide accounting information through the combination of accounting and modern information technology, taking accounting basic theory and method, accounting practice theory as the foundation. As the mainstay of the econometric society, the development of accounting marks the progress of social civilization and the economic management.
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