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马克思所言:“历史从哪里开始,思想进程也应从哪里开始。而思想进程的进一步发展不过是历史过程在抽象的、理论上前后一贯的形式上的反映。”会计是人类社会生产发展到一定历史阶段的产物,所谓经济越发达,会计越重要。根据市场研究机构Forrester Research公布的研究报告显示,2009年美国网上零售交易额增长了11%,达到1552亿美元;2013年上半年中国网上零售交易额增长了47.3%,市场交易规模达到7542亿元,预计2013年全年将突破1.8万亿元。由此可见,在这个21世纪信息的时代,现代信息技术不仅使网络经济兴起,更加推动了它的发展。
According to Marx, “where the history begins, where the thought process should begin, and the further development of the thought process is merely the formal and historical reflection of the historical process in the abstract and theoretically.” Accounting is the development of human social production To a certain historical stage of the product, the so-called economic development, the more important accounting. According to a research report published by market research firm Forrester Research, online retail sales in the United States increased by 11% to $ 155.2 billion in 2009; online retail sales in China increased by 47.3% in the first half of 2013 and market transactions reached 754.2 billion yuan It is estimated that it will exceed 1.8 trillion yuan in 2013. Thus it can be seen that in this era of information in the 21st century, modern information technology not only brought about the rise of the network economy but also promoted its development.