First, accountants should have a sense of the times.
Time consciousness is a term with rich connotation, extensive extension and extremely strict time limit. I don't intend to give it a precise definition here, but only from the reality of accounting work, talk about the "three consciousnesses" that accountants should have with the spirit of the times.
1, develop consciousness
Accounting has been in constant change and development since its birth. /kloc-in the middle of the 0/9th century, the industrial revolution broke out and the factory system was established. The establishment of the factory system has solved the four basic premises on which modern accounting depends: accounting subject, continuous operation, accounting staging and monetary measurement, and derived a series of cost management accounting methods that are conducive to strengthening factory management. Subsequently, the western factory system carried out institutional innovation, and the joint stock limited company replaced the original factory system and became an absolutely dominant modern enterprise system. This change makes the accountant's handling of "fiduciary responsibility" stand out, and thus forms financial accounting with external reporting as its full-time function and management cost accounting with internal reporting as its main purpose. In recent decades, due to people's great concern about price changes, corporate bankruptcy, ecological environment, social responsibility, corporate taxation and other factors, the content of accounting has been further enriched, and inflation accounting, liquidation accounting, environmental accounting, social responsibility accounting and tax accounting have been differentiated, and a crisscross and systematic accounting system has been initially formed. With the integration of the world economy, the innovation of financial instruments, and the development of social insurance and financial leasing industry, international accounting, enterprise group accounting, multinational company accounting, consolidated accounting and foreign currency business accounting have also appeared accordingly. Professor E. Belcoy of the University of Illinois in the United States wrote The Future Trends of Accounting in view of the limitations of existing accounting and the demand of accounting users for more updated information. In the book, he put forward six development trends of accounting in the future: ① Socio-economic accounting. Its owner? What happened? Meimu embedded in the soil to make rice from the clear screen? Nothing happened. What are you doing? What should you do most? About eight o'clock? "Do you want to try beer 4? Why not try the spring tube for the first time? What is the bottom of the cloud? Have you tried to raise Hiraichi? Is it awkward to grow plants? ψ Try to get a ticket? " Gan? ㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗㄗ. Race against time? What are the risks at point o? When the mirror killed Jing? Are you happy? When did the mirror kill Jing? Flat appearance? What's the matter with you? Die? What's going on now? "I am afraid of apples, but I am afraid of apples. U Ann only left me a shovel and added peptide. I broke the cover of Nanfang Daily, and then I let go. Cloth shovel plus? Hey? └ └ └ └ └ └ └ └ └ └ └ └ └ └ └ └ └ └. Are you tired? O paper bird condyle afraid of cutting the wall? What's wrong with the paper? Were you forced? What's with the low field? ⒄ 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 鋷 What do you mean? What's the favorable comment? Stealing? Fun? 12 embedded in the cloud, is it pure? Hey? Sex, money, money? Eyes? ⅲ? What's the matter with you? What's the matter with you? What's the matter with you? What's the matter with you? Pancreas title? What do you want? Wild glycoside? Reflect the operating results of enterprises, advocate calculating the value-added amount and compiling the value-added report to reflect the operating results of enterprises from a broader perspective. Let's not comment on whether Professor Belko Yi's point of view is correct, but one thing is certain: accounting never stagnates, it is always derived and renovated. This change, on the one hand, develops along an increasingly subtle track, on the other hand, it develops along an increasingly macro track. Obviously, if our accountants have no awareness of development, psychological preparation and countermeasures for development, they will inevitably fall behind.
2. Innovative consciousness
At present, mankind is in the transition stage from the industrial economy era to the knowledge economy era. The essence of knowledge economy is high-tech economy, high-culture economy and high-intelligence economy. It is a new economy that is different from traditional pillar industries and mainly depends on scarce natural resources. The arrival of the era of knowledge economy not only brings opportunities for the development and innovation of traditional accounting, but also poses a severe challenge to it in all directions. Summarize its main points and cite three examples:
The first is the challenge of technological innovation to traditional accounting. Technological innovation is an important feature of the era of knowledge economy. As we all know, a series of technological innovations in economic life triggered by modern scientific and technological revolution are the key factors leading the development and growth of contemporary economy. A country, a region and an enterprise can't have economic growth without technological innovation. For an enterprise, technological innovation can pull it back from the brink of bankruptcy and maintain its development, and it can also make an enterprise at the peak of development fall to the bottom overnight and completely lose its ability to develop again. It goes without saying that under the condition of technological innovation, the management risk, financial risk and uncertainty level of enterprises are greatly improved, and the profitability and financial status of assets are more confusing like magic. This change makes the traditional accounting model unable to cope. Traditional accounting is based on debit and credit bookkeeping, historical cost principle and accrual basis. This model is effective for confirming, recording, measuring and reporting the flow of tangible assets of enterprises, but it seems to reveal intangible assets such as patent rights, franchise rights, copyright, technical secrets, trademark rights, brand rights, goodwill, anti-competitive agreements, computer software research and development, market development, technology introduction and talent introduction caused by technological innovation. Therefore, technological innovation calls for the birth of a new accounting model.
Second, the impact of financial instrument innovation on traditional accounting. Since 1970s, the wave of financial innovation has swept the world, affecting all fields of financial business. With the advent of the era of knowledge economy, the trend of global financial innovation has emerged. Now the innovation of financial instruments has gone from the first generation (cash, bank deposits and commercial bills, bonds, stocks, etc. ) to the second generation (derivative financial instruments). At this stage, a newly designed financial instrument may be put into the market and participate in the operation at any time. For example, some banks and securities companies have introduced many new "portfolio" derivatives in recent years, such as "capping", "guarantee", "hedging", "swap options" and "exchange rate range", as well as new real estate derivatives and inflation derivatives. These new financial instruments, if properly operated, can help investors avoid risks and bring rich investment returns; On the contrary, it will cause huge losses to investors and even lead to bankruptcy. With the emergence and development of derivative financial instruments, traditional accounting can't reveal and disclose risk information in time, accurately and quickly, so it can't put forward specific countermeasures to prevent risks on this basis. In order to adapt to this situation, we must thoroughly reform the definition of accounting elements, the principles of accounting recognition criteria, the basis of accounting measurement and the structural system of accounting statements in traditional accounting. The innovation of financial instruments calls for the innovation of financial accounting.
Third, the development of information technology has washed away the traditional accounting. Information industry represents a new generation of productive forces, and it is the leading and leading industry to promote the transformation of the world from industrial economy to knowledge economy. There is no doubt that information technology will get unprecedented development in the era of knowledge economy. The invention of electronic computer, the realization of global satellite communication and the establishment of Internet will be a hurricane-like baptism to the existing accounting theory and method system based on artificial system. The existing accounting model is limited to the loan on the left side of the account and the credit on the right side of the account; The reverse offset technology invented three centuries ago is still used to realize the positive and negative expressions in accounting information; Paper, pen, ink and abacus are still used to collect, organize and process information. Obviously, the establishment of this accounting model is based on the emergence of language, the invention of writing, paper and printing, which can no longer adapt to the technical foundation of the information technology revolution and can not accommodate the powerful information processing ability provided by modern information technology. The development of information technology calls for the innovation of financial accounting.
3. Open consciousness
Opening to the outside world is a basic national policy that is deeply rooted in the hearts of the people. As far as the accounting field is concerned, the inevitability of opening up lies in the following: first, for a long period of time, China has implemented a planned economic system, and accounting is only a humble role that fully reflects economic activities and supervises economic processes, but it cannot become a "watchdog of people's interests" and an "economic police that is not bound by the state", and it simply cannot undertake the heavy responsibility of leading the flow of social resources and leading the distribution of social wealth. The transformation from planned economy system to market economy system requires the establishment of an accounting model suitable for the market economy system. Of course, this is inseparable from the introduction of International accounting practices, the introduction of western financial reporting conceptual framework, and the establishment of a conceptual framework system with China characteristics on the basis of accurately grasping China's national conditions. Second, with the acceleration of the process of world economic integration and the arrival of the information age, the mutual penetration and exchanges between countries' economies have become increasingly frequent, the differences in economic operation modes and development levels among countries are narrowing, and the separation between countries and regions is gradually eliminated. The international integration of accounting and accounting disciplines will be an irreversible trend. To sum up, as a cross-century financial personnel, we must have an open mind, make a rigorous choice of western accounting with a broad mind, absorb what is useful to me, and promote China's accounting cause and accounting discipline to catch up with the world's advanced level.
Second, accountants should have extensive knowledge.
In the era of knowledge economy, the biggest challenge is the challenge to people's ability, which mainly depends on people's knowledge and the degree to which knowledge is transformed into ability. If you want to be a qualified accountant in the era of knowledge economy, you must have relevant knowledge as the foundation.
1, familiar with professional theory
According to the requirements of high standards, an excellent accountant must have a rich accounting theory foundation and skilled accounting practice skills. In view of the low quality of accounting team at present, I intend to divide accounting professional theories into several levels, and put forward other specific requirements and suggestions according to the distance between these theories and accounting practice, so as to encourage colleagues in accounting theory and practice.
First, understand the research methods of accounting theory. The research method of accounting theory is the sum of the ways, means, tools and ways that people (cognitive subjects) grasp accounting things (cognitive objects). The basic methods of accounting research are Marxist philosophy and materialist dialectics. Specifically, there are mainly logical methods, empirical methods, comparative methods and systematic scientific methods. In addition, there are some specific methods to obtain perceptual knowledge, such as mathematical methods, statistical methods, historical methods, empirical methods and so on. It is a multi-level and multi-type organic system composed of philosophical methods, modern scientific thinking methods and accounting specific research methods, and it is a more essential theory. It enriches and perfects the accounting theory. It plays an important role in expanding the research field of accounting theory. Financial theory researchers must have a thorough understanding of these research methods and superb application skills. Only in this way can we produce more results and good results. The research method of accounting theory is the methodology of accounting theory and accounting practice. For comrades engaged in specific accounting work, they should also have a basic understanding of these methods, because it is conducive to accountants to observe and think about problems from the highest level and use them to guide specific work.
Second, be familiar with basic accounting theory, development accounting theory and comparative accounting theory. The basic accounting theory mainly studies the qualitative provisions of accounting, which mainly consists of two parts: first, some basic concepts in accounting and accounting work, such as assets, liabilities, owners' equity, income, income, expenses, funds, working capital, accounting statements, consolidated statements, inventory, deferred assets, manufacturing expenses, etc. The second is the nature of accounting work, such as accounting essence, accounting attributes, accounting functions, accounting objects, accounting status, accounting tasks and so on. These are the most basic theoretical problems, which constitute the cornerstone of the whole accounting theory system. Accounting development theory is a theory about the law of accounting evolution, which uses historical and logical methods to understand and grasp the law of accounting emergence and development from the interaction, interdependence and mutual restriction between accounting environment, accounting practice and accounting theory in different periods. Comparative accounting theory is a systematic knowledge obtained by comparative analysis of accounting problems in different countries (regions) in a specific period, covering the concept and formation basis, contents and methods, conclusions and suggestions of comparative accounting. Basic accounting theory, development accounting theory and comparative accounting theory are mutual preconditions and constraints. Among them, the basic accounting theory is the main body, the development accounting theory and comparative accounting theory are the support, and the three are dialectically unified in the accounting theory system. Accountants must study these theories and be familiar with them in practical work. Because these theories are general accounting laws summarized from the practice of accounting work. Being familiar with these theories, accountants can grasp the operating rules of accounting work from a higher angle, improve their financial analysis ability and provide valuable suggestions for leadership decision-making. Secondly, accounting theory is closely related to accounting practice. Accounting practice must be explained and explained by accounting theory in order to be maintained; The accounting theory can only be verified by explaining and explaining the accounting practice. For example, prepaid expenses and accrued expenses are accounting objects that accountants often have to deal with. Correctly handling the period expenses is the need to balance the period expenses and calculate the costs correctly and truly. The reason why amortization business needs to be handled can be explained and explained by basic assumptions such as going concern, accounting staging and accrual basis principle. In order to assess the operating results of each period, it is necessary to distinguish the expenses of each period and divide the expenses of each period according to the accrual basis principle. The expenses paid but borne by subsequent periods should be classified as deferred expenses, and the expenses expected to be paid should be borne by previous periods and should be accrued in advance. Accountants are familiar with accounting theory and explain these two practices with theory, so the business treatment of prepaid expenses and accrued expenses is no longer arbitrary and blind, but evidence-based and reasonable.
Third, master the accounting application theory. Accounting application theory is a theory to study the provisions of accounting workload, mainly studying the operation law and perfection degree of accounting work, which has a direct influence and guidance on accounting practice. There are two kinds of problems that accounting application theory is committed to solving: one is the perfection of general financial rules, financial systems, accounting standards, accounting systems and other accounting norms; The other is the retention or abolition of general financial rules and financial systems. Accounting application theory is the concretization of basic accounting theory and the bridge and link between basic accounting theory and accounting practice. Accounting application theory is the most closely related, direct and applied theory with accounting practice, which contains many policy provisions. In this regard, financial personnel should not only stay in the stage of general understanding and familiarity, but should reach the level of accurate mastery and application.
2, good at computer operation
Pen, paper and abacus are the "old three" in traditional accounting work. With the application of electronic technology, these "old three" will soon complete their historical mission and enter the history museum. In particular, the invention of electronic computers and the opening of the Internet marked a revolution in the means, tools and conditions of accounting work. In fact, now that electronic computers have partially replaced pens and abacus, it is just around the corner to fully realize computerized accounting estimation. Although many financial personnel have received training in computer popularization, their achievements should not be overestimated. Most people just stay at the level of typing, addition, subtraction, multiplication and division of Divison by computer, which is far from the requirements of computerized financial work. Therefore, the urgent task for financial personnel is to learn how to operate computers, and be able to compile programs, store information, conduct financial analysis and prepare statements according to the actual problems to be solved by their own units and enterprises. This is not too high a requirement, but the lowest and most basic requirement. Just as today's financial personnel must have the basic skills of using notebooks and abacus to settle accounts, they can't be financial personnel without this ability. It can be said that this is a major event related to the "rice bowl", "chair" and "ticket" of financial personnel.
3. Be able to communicate in foreign languages
With the increase of foreign exchange, especially the internationalization trend of accounting, accountants have more and more opportunities to deal with their foreign counterparts, which objectively requires them to master and use a foreign language skillfully.
Language is a tool of communication. If the language is unreasonable, we can only communicate through translation. In addition to increasing the cost and inconvenience of communication, band translation will also affect the communication effect because of the differences in translators' temperament, language style, speaking skills, cultural literacy and accounting professional knowledge. Language is also a tool for hunting new knowledge. In the "knowledge explosion" society, it is impossible to master the new knowledge, new trends and new trends in foreign accounting field without knowing a foreign language. In the era of knowledge economy, it is difficult for people who don't know one or more foreign languages to adapt to the requirements of the times and become effective accountants. Some entrepreneurs with strategic vision have taken the lead in putting forward clear requirements for employees in this regard. For example, Itochu Trading Company, a large Japanese company, started from 1978, requiring all employees to pass a certain level of foreign language examination within four years, and gradually achieve the ability to communicate and write articles in foreign languages. Panasonic Corporation and Toyota Motor Corporation started from 1993 and 1995 respectively, and the company no longer set up translators, requiring all employees to have the ability to deal with foreigners independently without exception. Our accountant is an important person in units and enterprises. From now on, we should work hard, study hard, master a foreign language as soon as possible, and go to the world with an open attitude and an enlightened image to meet the challenge of accounting internationalization. The information technology revolution, which began in the middle of the 20th century, is the most spectacular scientific and technological revolution in human history. It has changed the world rapidly in just a few decades with unparalleled strong impact, diffusion and penetration. With the upgrading of information technology such as information collection, storage, processing, processing and transmission, human civilization has entered an information age characterized by "information" from the industrial age. Even in a relatively backward developing country like China, the great impetus of the information technology revolution has made the wheel of social informatization in China turn very fast. On speeding up the process of informatization in china.
I. Concept definition
Due to well-known historical reasons, the impact of the information technology revolution on China is lagging behind, and the start of the informatization process has also been delayed a lot. China academic circles began to pay attention to the problem of "informatization" in the late 1980s and early 1990s. After that, with the rapid development of social informatization in China, the problem of informatization has gradually attracted the attention of academic circles. However, due to the differences in material basis, technical background and social environment, especially in the early days, Chinese scholars generally focused on information technology and economic activities when expressing the concept of informatization, and few people described it completely. In order to explain the problem, the academic views on informatization in China are summarized as follows:
1, "3C (computer, communication and control)" theory. The so-called "3C" refers to computer modernization, communication modernization and network technology modernization. According to this theory, informatization is the unification of computer modernization, communication modernization and network technology modernization. This is because informatization cannot be limited to the modernization of computers, but also includes the modernization of communication technology and network technology, otherwise informatization will not be realized. This view only pays attention to technical equipment and emphasizes that technical equipment determines everything, which is a typical technical view.
2. Convergence theory. According to this theory, information technology is moving towards a "fusion state" in communication, network management and computer application. Nowadays, the formulation and use of industrial standards all over the world, as well as the increasing telecom regulation all over the world, are the fundamental signs of informatization. The integration of information technology in computer, telecommunications and network industries, that is, the digitalization of exchange and transmission, the development of computer communication and network management technology, the decentralization of network intelligence and computer-based high value-added telecommunications and information services, is the main content of today's information society and one of the main signs of entering information modernization. This view only focuses on information technology.
3. Modernization, computerization and rationalization of communication. According to this theory, the rationality of behavior means that human activities are carried out in accordance with recognized reasonable norms and guidelines; Communication modernization refers to the process of information exchange in social activities based on modern communication technology; Computerization means that the generation, storage, processing (or control), transmission and elimination of information between social organizations are all carried out under the management of advanced computer technology and equipment, rather than in the state of still retaining more manual or other machinery and equipment. As far as technology is concerned, modern communication technology is realized under the control and management of computers. Therefore, the degree of social informatization is an important symbol to measure whether the society has entered informatization, and social informatization refers to the advanced and extensive application of computers. The advancement and extensiveness depend on the development of computer science and technology. This view is still not divorced from the barrier that technology determines everything.
4. Multilevel theory. According to this theory, informatization is a concept with profound connotation and extensive extension. From the perspective of connotation, it includes many levels. On the one hand, it means that informatization is widely used and the concept of information is deeply rooted in people's hearts; On the other hand, it refers to the rapid development of information technology industry and the highly developed and perfect information consulting service industry. From the extension point of view, it refers to the information environment that can only be called information environment on the basis of advanced information technology industry, developed information service industry and perfect information consulting service system. This view pays attention to the content beyond technology, but the expression is incomplete.
5. Apply the extension theory. According to this theory, informatization refers to the process of accelerating the development and industrialization of information high technology, improving the popularization and application level of information technology in various fields of economy and society, and promoting economic and social development. It is mainly marked by the proportion of information industry in the national economy, the degree of application of information technology in traditional industries and the level of national information infrastructure construction. Informatization includes the production and application of information. Information production needs to develop a series of high-tech information technologies and industries, involving not only the manufacture of microelectronic products, communication equipment and facilities, computer software and hardware, network equipment, but also the collection, processing and storage of information and data. The application of information technology in the economic field is mainly manifested in the transformation and upgrading of traditional industries such as agriculture, industry and service industry with information technology. This view focuses on information technology and emphasizes its role in the economy.
6. A new stage of time-space transformation. According to this theory, informatization is a new stage of human society from industrialization to informatization. Informatization is different from industrialization. Informatization is not a process of material and energy conversion, but a process of time and space conversion. In this new stage of informatization, all fields of human existence are based on the acquisition, processing, transmission and distribution of information. Informatization is a new stage change from a society where tangible material products create value to intangible information, that is, from material production and material consumption to spiritual production and spiritual consumption. Informatization will trigger a global economic and social revolution and form new social productive forces. For industrialized society, informatization is a process of evolution from a society dominated by traditional industries to a society dominated by information industries under the impetus of electronics and information technology.
In the description of the concept of informatization, the sixth viewpoint is relatively complete and comprehensive, because it focuses on the very important non-material factors besides technology in the process of informatization. However, we think the expression of the concept of informatization can be simpler and more straightforward, that is, informatization is a process of transformation from a society dominated by material production to a society dominated by information production, that is, a gradual process of quantitative change to qualitative change from an industrial society to an information society. If we want to sum it up in one sentence, then informatization is the dynamic process of the transition from industrial society to information society.
Because the material basis and social environment are different, the starting point of informatization is different, and the informatization content of different countries in the world is also different, so their respective informatization processes are bound to show certain particularity. Just like China, whose industrialization has not been completed, and Japan and the United States, which have developed information industries, have different material basis and social environment, and the starting point of informatization is also different. For China, a country whose industrialization has not been completed, this process is likely to be long. Therefore, China's informatization road, which started on the basis of low-level industrialization, can learn from Japanese and American informatization experience, but it cannot be copied. We believe that China's informatization should mainly include the following three aspects:
First of all, we should vigorously develop the information industry as the material basis and pillar of informatization, and promote the take-off and upgrading of traditional industries with the development of the information industry. Because the position and proportion of information industry in the national economy is the premise to determine whether informatization can be successfully completed. Therefore, China's information industry should conform to the development of the world's information technology, face the market demand, promote institutional innovation, and strive to achieve the leap-forward development of China's information industry, as pointed out in the central government's proposal on formulating the tenth five-year plan for national economic and social development.
Secondly, we should vigorously popularize and apply advanced information technology in various fields related to the national economy, society, education, culture and health, make full use of advanced information technology such as computer technology, communication technology and network technology, improve work efficiency, expand economic and social benefits, and improve and improve people's material and spiritual life quality with information achievements.
Third, while carrying out technological revolution, we should regard informatization as a social revolution to change ideas and enhance information awareness. Because in essence, informatization is not only a change in the mode of production in modern society, but also a major change in the lifestyle characterized by the extensive application of ubiquitous information resources under the support of advanced information technology. Especially for China, a country where backward or declining agricultural civilization, industrial civilization and advanced information civilization coexist, informatization should also be a process of changing and eliminating the narrow and backward ideology prevalent in people's minds and enhancing information awareness.
Second, the gap analysis
China's informatization process began in the 1980s, entered a stage of rapid development in the 1990s, and entered a period of rapid development in the second half of the 1990s. It should be said that after 10 years of efforts, China has made great achievements in social informatization. At the 20001Fortune Global Forum, Wu Jichuan, Minister of Information Industry, revealed the main achievements and recent development goals of China's social informatization: by the end of 2000, China's telephone penetration rate had increased to 200, 1%, the total number of telephone users exceeded 200 million, and the number of Internet users reached 22.5 million. In the next five years, China's information industry will maintain an annual growth rate of more than 20%, and the scale of fixed telephone and mobile telephone networks will double on the basis of 2000, reaching 500 million users. Not long ago, some media reported that China's informatization level has entered the top ten in Asia.
Undoubtedly, in a short period of 10 years, China has made great achievements in social informatization. But we should not be blindly optimistic. Because, compared with many developed countries and even some developing countries, the degree of social informatization in China is still at a rather low level.
1. Compared with developed countries, the gap is huge, and the "digital divide" shows signs of deepening.
What is the digital divide? Simply put, the digital divide refers to the gap between the information rich and the information poor, that is, the gap phenomenon caused by the mastery of modern information technology and information resources. Compared with the United States, Europe and other developed countries, China has such a digital divide.
In 2000, researchers from the International Statistical Information Center of the National Bureau of Statistics compiled an information capability index from 29 indicators, including the utilization capacity of information technology and information technology equipment, the development and utilization capacity of information resources, the quality of information talents and population, and the state's support for the development of the information industry. According to the basic model and index system of information capability index, they calculated and compared the information capabilities of 28 major countries and regions in the world (including developed and developing countries). The results show that the total score of American information ability is 765,438+0,76, which is the country with the strongest information ability in the world. Japan's information capability index scores 69 and 97, ranking second; Australia ranked third with 65 and 59 points. However, some developing countries in Asia, including China, are among countries with low information ability, and their scores are lower than 10. The information capacity of these countries is less than 13% of that of the United States. Among them, China's information ability is even lower, with a score of only 6 17, which is only 8.6% of that of the United States; Even compared with South Korea and Brazil, it is only15,3% and 40,2% respectively. Among the 28 countries compared, China ranks in the forefront of Asia in terms of information technology and information equipment utilization, but only ranks at the bottom in terms of information resources development and utilization capacity, information talents and population quality, and state support for the development of information industry.
What is even more shocking is that data show that since the early 1990s, although the gap between China and the United States in the traditional industrial economy has narrowed, the gap in the information economy has widened. 1995 to 2000, the number of computers in China was1590,000, with an average of 88 computers per 10,000 people; The number of computers in the United States is 1 and 64 1 billion respectively, with an average of nearly 5,000 computers per 10,000 people, and the penetration rate is 55 times that of China. 1995 At the end of the year, the number of Internet users in the United States was more than 6 million, and in July 2000, it had reached 1 3.7 million. 1995 end