论文部分内容阅读
网络财务会计的出现,是科技进步的结果,更是时代发展的必然。对于传统的财务管理理论、实务和方法,网络财务会计是一种革新和挑战。一方面,网络财务的确立,从形式上看是新技术在财务管理中的运用。另一方面,其实质是财务管理观念和模式的深刻变化,对于我们今后的财务工作具有极其重大的意义。其优越性主要体现在以下几方面:网络财务会计促使财务管理由核算型向管理决策型转变;网络财务会计大幅度提高了财务管理工作的效率和质量;网络财务会计全面支持电子商务;网络财务促进了内部控制制度的完善。
The emergence of network financial accounting is the result of scientific and technological progress, but also the inevitable development of the times. For traditional financial management theory, practice and method, online financial accounting is a kind of innovation and challenge. On the one hand, the establishment of online finance is formally the application of new technology in financial management. On the other hand, its essence is the profound changes in the concepts and models of financial management that are of great significance to our future financial work. Its superiority is mainly reflected in the following aspects: The network financial accounting makes the financial management change from the accounting type to the management decision-making type; the network financial accounting greatly improves the efficiency and quality of the financial management; The network financial accounting fully supports the electronic commerce; The network finance Promote the improvement of internal control system.