Function and Influence of Database Technology in Distributed Accounting Books under Network Environment

Abstract

As the main form of value embodiment of accounting subject, distributed account book is becoming more and more important in accounting management activities. However, due to its own specific economic attributes, it is often restricted by many internal and external conditions such as enterprise development. Especially in the objective situation of the continuous popularization of network application in recent years, with the continuous progress of database technology, its role in business management is increasingly obvious, and its impact on the quality of corporate accounting information is more and more obvious. The development of database technology in the network environment is conducive to the development of distributed accounting records through artificial system, and the establishment of a computer-based traditional system and modern Distributed Accounting registry. In this changing process, the development of innovation and management theory runs through all fields, but the influence of network information technology is the most basic. It directly or indirectly affects the evolution of distributed accounting system structure. The development of network database technology will contribute to the smooth connection between the Distributed Accounting registry and other management system subsystems. An enterprise ensures the data exchange within the enterprise, even between the supply and demand chains. In this process, the quality of accounting information improves the efficiency in the decision-making process. However, the research of computer accounting is usually dealing with the accounting treatment of specific business. It mainly studies the impact of database technology on the network environment in distributed accounting books.