CAJ | 학술논문

随着国际互联网技术的迅速发展，电子商务迅速兴起，信息传递更加快捷，市场竞争日益激烈，传统的电算会计巳满足不了经济发展的需要，为适应这种环境的变化．网络会计应运而生，从而弥补了会计电算化的不足，成为当今会计发晨的新领域。
수착국제호련망기술적신속발전，전자상무신속흥기，신식전체경가쾌첩，시장경쟁일익격렬，전통적전산회계사만족불료경제발전적수요，위괄응저충배경적변화．망락회계응운이생，종이미보료회계전산화적불족，성위당금회계발신적신영역。
With the rapid development of Internet technology, e--commerce is rising rapidly, transmission of information more quickly, the market competition is becoming increasingly fierce, the traditional accounting has been unable to meet the needs of economic development, in order to adapt to the environmental changes, network accounting emerge as the times require, in order to make up the limitation of accounting computerization, become the new development of the accounting field.