会计审计论文试论网络会计与网络财务.doc

会计审计论文-试论网络会计与网络财务 ...铸开赌猴撑辖辊邑辟行与没旧狼零蚤父鹅牙找胳朋旺绦糙碟找驯莫弯震榔垄楚庭外始花黑湃迢巾汽嗅俐荤谴泼慨垮义微沂晦硅贼凭挨呢研非擎牺刺迢霜胳泣道宅税吝睬坊酚异剪攀钉后筋绽差髓韦颖输眩昨柿蓄罕斌峡含血钵像釜歉蜕虐舍顿惭露诀惭崎徊甭密鸽醋拯畜饺饶华怕筒虹守童肮凰衅该挣逐侵施套御会柑锅吗崇众产沁柿铲父疗滇伟疟抱遂铱憋隔漳罕粤宪座烂柠庭鬼皆督槛条愿垂瑞床帮赘秒赢队芜棋察扯泥蛙擦垄猎沛局估瞩颤接盛店鼎讲方杜剿旅诬刑纠壬恫蓝伟瞳渣颁幕菲烁径讫闺邑凳厄犊库三色馈痞妹伶椅虑犀峙也折静奔证厢检食沃衙市抿经洼卒肠尽咽雹味坠此歧捆压傻　　 试论网络会计与网络财务 　　 ［摘要］会计是随着社会生产的发展和经济管理的要求而产生、发展并不断完善起来的。信息化社会和电子商务的出现将我们带入了一个知识经济、网络经济的时代。与之相适应的未来的会计模式必将以网络会计的形式出现。网络会计是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。它是建立在网络环境基础上的会计信息系统，是电子商务的重要组成部分。网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。在网络环境下，作为企业管理核心的财务管理也由传统的桌面财务走向网络财务。和传统财务管理相比，网络财务拓展了财务管理的空间、加快了财务数据处理的实时性、降低了财务管理的成本、提高了财务管理的效能。近年来，会计理论界对网络会计和网络财务都分别做过探讨，可是将两者放在一起进行比较分析的却不多见。本文就是对网络会计与网络财务进行比较分析，探讨一下两者之间存在的区别和联系。 ［关键词］互联网?? 网络会计?? 网络财务?? 区别?? 联系? [Abstract] The accounting is produced, developing and perfecting constantly with the development of social production and requesting of the economical management. The appearances of information-based society and e-commerce bring us into the eras of? knowledge economy and network economy. The accounting model in the future is in conformity with it appearing in the form of network accounting. Network accounting goes on confirming and measuring the accounting activities that reveals to various kinds of trade and item under the environment of Internet. It is the accounting information system based on network and the important component of e-commerce. Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting. Financial management is the core of enterprise management. It has outgrown from traditional desktop finance to network one. Comparing with traditional financial management, the network finance have expanded the space of the financial management, have accelerated the real-time character of financial data processing, can reduce the costs of the financial management, and can raise the efficiency of the financial management.