随着当前Internet/intranet网络工作环境的建立与普及,电子商务应用发展迅速,计算机会计逐步代替手工会计,在财政、审计、税务、工商、中介机构和企业管理等方面共享计算机会计信息的客观需求日益增长,使编制会计信息标准成为现实要求。为此,山东省财政厅经过大量调查研究,在全 With the establishment and popularization of the working environment of current Internet / intranet networks, the rapid development of electronic commerce applications, the gradual replacement of manual accounting by computer accountants and the objective demand of sharing computer accounting information in the fields of finance, auditing, taxation, industry and commerce, intermediaries and business management Increasingly, the preparation of accounting information standards become a reality requirement. To this end, Shandong Provincial Department of Finance after a lot of investigation and study, in the whole