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网络会计是依托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。它与传统会计有区别,能够帮助企业实现财务与业务的协同远程报表、报账、查账、审计等远程处理,事中动态会计核算与在线财务管理,支持电子单据与电子货币,改变财务信息的获取与利用方式。但实现的过程中存在着网络会计理论有待完善,网络会计可能会影响会计信息传递的真实性和可靠性以及保密性和完整性,网络会计条件下安全性,网络会计人员素质有待提高等问题。我们要从几个方面着手努力,促进网络会计这种现代会计模式健康发展。
Network accounting is based on the Internet environment for a variety of transactions and events to confirm, measure and disclosure of accounting activities. It is different from the traditional accounting, can help enterprises to achieve financial and business collaboration remote reporting, reimbursement, audit, audit and other remote processing, dynamic accounting and online financial management, support for electronic documents and electronic money, change the access to financial information And ways to use. However, there are still some problems to be solved in the process of network accounting theory. For example, the network accounting may affect the authenticity and reliability of accounting information transmission, the confidentiality and integrity, the security under the condition of network accounting and the need to improve the quality of network accountants. We should work hard in several aspects to promote the healthy development of this modern accounting mode of network accounting.