【文章內(nèi)容簡介】 當是在現(xiàn)代會計模式基礎上，利用國際上先進的現(xiàn)代信息技術開發(fā)設計全新的、符合知識經(jīng)濟時代要求的會計電算化網(wǎng)絡化，并為今后開發(fā)現(xiàn)代企業(yè)管理打下良好基礎。6 致 謝在本論文的寫作過程中，我的導師林老師傾注了大量的心血，從選題到開題報告，從寫作提綱，到一遍又一遍地指出每稿中的具體問題，嚴格把關，循循善誘，在此我表示衷心感謝。同時我還要感謝在我學習期間給我極大關心和支持的各位老師以及關心我的同學和朋友。寫作畢業(yè)論文是一次再系統(tǒng)學習的過程，畢業(yè)論文的完成，同樣也意味著新的學習生活的開始。在此向幫助和指導過我的各位老師表示最衷心的感謝！由于我的學術水平有限，所寫論文難免有不足之處，懇請各位老師和學友批評和指正!參考文獻：[1] 孫鳳麗. 會計電算化在應用中存在的問題及對策[J]. Journal of Inner Mongolia University for Nationalities, 2008, 1(14): 2. [2] 陳海彬. 對網(wǎng)絡會計 Z l, l 的思考[J]. 2008. [3] 劉杰. 論制度經(jīng)濟學視野下的企業(yè)會計信息化[J]. 財會通訊: 綜合 (下), 2009 (7): 68. [4] 陳剛. 會計電算化應用中存在的問題及對策[J]. 機械管理開發(fā), 2008, 23(2): 116117. [5] 王建華，會計網(wǎng)絡化研究[J]，財會通訊,2009(1).[6] 陳剛. 會計電算化應用中存在的問題及對策[J]. 機械管理開發(fā), 2008, 23(2): 116117. [7] 張春嵐. 對我國會計電算化問題的思考[J]. 世界華商經(jīng)濟年鑒: 理論版, 2011 (3): 2930. [8] 黃維青. 發(fā)展我國會計電算化的思考[J]. 魅力中國, 2009 (12). [9] 邵琳. 關于會計電算化工作中若干問題的思考[J]. 2009. [10] 朱慶玉, 周三. 淺析會計電算化的發(fā)展[J]. 城市建設, 2011 (11). [11] 李志強. 對我國會計電算化到信息化發(fā)展的理性思考[J]. 甘肅科技, 2009, 15: 041. [12] 林玉琪. 對會計電算化環(huán)境下的會計核算探究[J]. 現(xiàn)代交際: 下半月, 2013 (1): 152152. [13] 王玉梅. 傳統(tǒng)會計與網(wǎng)絡會計的比較研究[J]. 經(jīng)濟技術協(xié)作信息, 2012 (16): 6363. [14] 李冬梅. 對會計電算化問題的思考[J]. 今日財富 (金融發(fā)展與監(jiān)管), 2011, 11: 030. [15] 郭秀巖. 淺談網(wǎng)絡會計的發(fā)展[J]. 經(jīng)濟技術協(xié)作信息, 2009 (21): 3838. [16] 韓彥良, 張濤. 發(fā)展我國會計電算化的思考[J]. 科技信息, 2010 (033): I0395I0395. [17] 劉艷萍. 如何做好網(wǎng)絡環(huán)境下會計電算化系統(tǒng)內(nèi)部控制[J]. 合作經(jīng)濟與科技, 2013 (4): 7273. [18] Kan Lu, YingLi Fu, CaiDong Gu, Liang Zhang,Problems and Solutions of Popularization of Accounting Computerization, Physics Procedia 33 ( 2012 ) 1155–1159。[19] Robin Wake?eld,Networks of accounting research: A citationbasedstructural and network analysis,The British Accounting Review 40 (2008) 228–244。[20] Wei Zheng,Problems and Countermeasures in the Teaching of College Accounting Computerization。Problems and Solutions of Popularization of Accounting Network Kan Lu, YingLi Fu, CaiDong Gu, Liang ZhangPhysics Procedia 33 ( 2012 ) 1155–1159。Accounting software in China are undergoing the transformation from the expost accountingbased accounting system to the integrated management information system. It has made great progress that accounting software developed from simple numerical calculation to prehensive numerical accounting and even to the stage of accounting information system with artificial intelligence. There are more than 40 kinds of accounting software accredited by the Finance Ministry. The total number is more than 200,including software that are being used and accredited by financial sectors. And there have been a series of practical, efficient and highly mercialized accounting software.China39。s existing accounting Network is still at a low level, which is specifically embodied in:First, people39。s cognition of accounting Network is not enough. Second, professional skills of accounting Network staff need to be improved. Third, limitations of accounting software bound the development of Network undertaking in our country. Last, accounting Network cannot achieve the plete sharing of information resources. All these aspects have seriously hampered the popularization of accounting Network in our country. of personnel39。s cognitions of accounting Network are not enoughIn China, Network started fairly late and people were not fully aware of the meaning and the importance of it. The main reason of not being equipped with accounting Network, especially for those medium and smallsized enterprises, is not simply the shortage of funds. More importantly, it is because enterprise leaders are in lack of a correct cognition of accounting Network.In some underdeveloped areas of China, economic foundation is weak. Most enterprises have poor economic efficiency。 administrative units and public institutions are short of expenditures。 popularizing rate of hardware equipment is quite low. Consequently, the meaning and functions of accounting Network are not fully recognized by leaders or financial and accountancy personnel in some units. Instead, they mistakenly believe that accounting Network aims merely at lessening manual labours of accounting personnel. It is unnecessary to carry out accounting Network in units that have abundant accounting personnel. Some people think that accounting Network is just a development trend and they prefer to wait until some time later. Due to the bias of cognition, all these will lead to negative attitudes toward Network in accounting work, and finally seriously affect the development and the popularization of accounting Network. professional skill level of accounting Network personnelNetwork requires not only mastering professional skills of accounting for staff, but also having considerable professional skill of puter. However, the majority of accounting personnels are in temporary shortage. Older generations of accounting staff with proficient skills of accounting are not familiar with puter, yet new generations do not have enough practical experiences in dealing with increasingly plex accounting treatment. Although they can pass the accounting Network qualification test, it is only a small fraction of content concerned with the test being mastered. Once encountering problems out of the range, they could do nothing but resolve together with software maintainers. However, most of those maintainers are only familiar with puter instead of accounting, so the two sides cannot coordinate well with each other. This also accounts for the restriction of popularization of accounting Network. of software and equipment of accounting software bound the development of Network undertaking in our countryInstead of management, most software of accounting Network focus on adjust accounting.Accounting Network emancipates financial and accountancy personnels from onerouswork of casting and rendering accounts, and also enables them to focus mainly on strengtheningfinancial m