网络会计现状及未来发展.doc

目 录 摘要……………………………………………………………………………………I Abstract……………………………………………………………………………II 1 引言…………………………………………………………………………………1 2 网络会计的现状……………………………………………………………………2 2.1 网络会计的特征………………………………………………………………2 2.1.1 会计信息的更新和交换速度提高会计信息的获取更加便捷会计业务的分布式处理会计信息更具个性化核算的充分性和信息的无纸性信息处理、披露和使用的及时性信息的交互性、资源的共享性和传递的网络性会计信息的非安全性会计信息的非真实完整性会计从业人员的不适应性发展网络会计的策略 摘 要 人类的科学技术发展进入了一个新的时代，其显著标志之一就是因特网的出现和普及。它给人类生活带来巨大而深远的影响，使人类社会进人全球“知识经济”时代。会计作为一个随着环境因素的变化而不断演变的人造经济系统，也必然会随环境的变化而发展。网络经济的出现改变了整个社会经济的生产结构和劳动结构,并正引起整个社会组织结构及其制度安排的深刻变革,而这些变革必将引起作为企业管理信息系统组成部分的会计信息系统的一场革命。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,成为当今会计发展的新领域。本文从网络会计的概念、特征、问题和发展等方面，论述了网络会计将会得到更广泛的发展和应用，它将成为当代会计学中最有潜力的新领域。 关键词：网络会计；网络安全；发展对策 Abstract As the science and technology stepped into a new field, one of its distinguishing mark is the emergence and popularization of the Internet. It takes human life a huge and far-reaching impact, the human society stepped into the global knowledge economy era. As an environmental factor accounting which changes with the evolving man-made economic system, it must be change with the developing of the environment. Network economy’s emergence has changed the whole structure of producing and laboring in social economy. And also it has aroused severe reforms on systemic arrangement and social organization, which are bound to bring a revolution in the account information system as a part of corporation management information system. Network account, born of the new circumstances, makes up the deficiency of computerized account as a brand-new field. This essay talks about the wider development and application of network accounting in terms of concepts, theory, problems, development and so on. Network accounting will become the most potential new field in the modern accounting显示对应的拉丁字符的拼音 字典 - 查看字典详细内容 Key words ：network account ；network security ；development strategy  1 引 言 网络会计是指在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动，是建立在网络环境基础上的会计信息系统。狭义上讲，网络会计是指以网络技术为手段，对互联网环境下的各种交易和事项进行确认、计量和披露的会计