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随着网络时代的到来,会计工作进入了一个崭新的发展时期。网络会计依托电子商务的发展,提高了会计核算的充分性,推动了企业内部财务资源的优化配置。与此同时,信息失真、内部控制、网络安全等问题成为网络会计进一步发展的瓶颈。如何应对网络会计的新趋势、新变化已经成为会计研究的新领域,本文试就网络会计发展中存在的问题进行探析并提出初步的对策。
With the advent of the Internet age, accounting work has entered a brand new period of development. Network accounting relies on the development of e-commerce, improve the adequacy of accounting, and promote the optimal allocation of financial resources within the enterprise. At the same time, problems such as information distortion, internal control and cybersecurity have become bottlenecks in the further development of cyber-accounting. How to deal with the new trend of network accounting, new changes has become a new area of accounting research, this paper tries to analyze the problems in the development of network accounting and propose initial countermeasures.