目前,信息产业逐渐成为社会发展的主导产业,信息技术在全社会普遍运用,促进了会计电算化信息系统形成,为会计网络化提供基础。各级学校基本都已实施信息技术教学,学校内部包括财务部门全面运用计算机技术,外部通过互联网技术在全球范围内实现信息交流和共享。大部分学校的财务工作已采用电算化手段,有必要在此基础上实施会计网络化。 At present, the information industry has gradually become the leading industry in social development. Information technology has been widely used in society as a whole, promoting the formation of accounting computerized information system and providing the basis for accounting network. All levels of schools have basically implemented the teaching of information technology, including full use of computer science within the financial sector, and external exchange and sharing of information worldwide through Internet technologies. Most schools have adopted computerized financial means, it is necessary on the basis of the implementation of accounting network.