摘要:网络环境下的会计信息化发展迅速，市场经济也在不断地高速发展，各方面的竞争也日渐激烈。企业原有的会计管理体制已经不能适应其发展的需要，各会计要素也在经济循环中扮演着越来越重要的角色，成为重要的社会经济资源，会计信息系统只有具备广泛的信息共享性才有价值。所以，在现代商品经济条件下，如何实现和利用会计信息资源的共享，将是影响企业实现其战略目标的至关因素。因此，探讨网络条件下的会计资源共享，具有非常重要的意义。

　　　本文以会计资源共享为研究对象，首先分析了国内外关于会计资源共享的研究现状，综合运用了文献分析法、调查研究法以及案例分析法三种方法，结合网络环境下现在会计的相关理论，分析了迪欧餐饮管理有限公司的会计资源共享现状以及存在的问题，并理论联系实际提出了相应的改进措施。

关键词 网络环境；会计资源；共享

Abstract:In the network environment accounting information develops quickly, the market economy is developing in high speed continuously,and all the aspects are facing the increasingly fierce competition. The original enterprise accounting management system has been unable to meet the need of development, all the accounting elements in the economy are playing an increasingly important role, and has become an important social economic resource, accounting information system is only valuable by having a wide range of information sharing . So, in the modern commodity economy condition, how to realize and use the sharing of accounting information resources, will be the crucial factors affecting the enterprise to achieve its strategic goal. Therefore, under the condition of network accounting on the sharing of resources, has the extremely vital significance.

　　　Based on the accounting of resource sharing as the research object, firstly this paper analyzes the present situation of research on accounting of resource sharing at home and abroad,in the integrated use of three methods of the literature analysis method and comparative analysis method, cash study method, combined with current accounting theory under the network environment, analyzes the DIO Restaurant Management Co., the sharing of resources status and accounting the problems of theory and practice, and puts forward some corresponding measures for improvement.

Keywords  Network Environment  Accounting Resources  Sharing