在我国，信息技术在“网络财务”和“网络会计”中的研究并不是一件陌生的事，会计理论界对此已进行了初步探讨。在计算机网络环境下，企业的资金流、物流和智力流都汇集成计算机网络中的信息流，业务管理系统、会计核算系统和财务管理系统融于一体。在这样的网络集成化管理环 In our country, the research of information technology in “network finance” and “network accounting” is not a strange thing, and the accounting theory circle has carried on the preliminary discussion to this. In the computer network environment, the enterprise’s capital flow, logistics and intellectual flow are brought together into a computer network flow of information, business management systems, accounting systems and financial management systems into one. In such a network integrated management ring