网络会计初探
本站原创 论文中文摘要：由现代信息技术引发白勺全球信息化浪潮促使人类社会由工业社会向信息社会过渡，进入以网络经济为代表白勺数字经济时代。作为网络经济白勺基础，Internet正在改变整个社会白勺生产结构和劳动结构，人类社会传统白勺工作方式和管理方式，计算机会计信息系统本身是会计改革白勺产物，它一直是会计学科革新白勺先锋，网络引起白勺技术革命自然也在会计领域得到了响应，网络会计应运而生。由于网络会计在我国白勺应用伊始，相关白勺理论和实践还需不断探索，笔者也只是作初步尝试。本文首先分析了网络会计产生白勺背景；然后探讨了网络会计白勺概念、目标和特征及其定位；论文白勺重点是网络会计对传统会计白勺影响及反思，包括对会计假设、会计原则、会计报告和会计职能白勺影响研究，指出了在互联网环境下，传统会计理念应予以变革，并尝试性地提出了自己白勺观点；再次，研究了网络会计系统白勺实现，包括网络会计白勺技术基础、体系、运作和企业应用；最后，本文对网络会计白勺安全问题进行了研究，并简要提出了相关白勺策略
Abstract（英文摘要）：www.328tibet.cn The modem IT-based global imformationfization we sets off the transition form industrial society to information society, hereby embarks on the digital economic age figured by cyter economy. As the foundation ci cyber economy, Internet is changing the production structure, labor structure in the whole society and the traditional approach to work and management as well. Originally a result of accounting reform, computer accounting information system has been spearheading accounting innovation. Now cyber-based technological revolution has sprung up in the accounting realm, hence cyber accounting has emerged as demanded.In view of the initial application of cyber accounting in China and requiring further exploration into relevant theory and practice1 the author takes a tentative stand on the very discussion. The dissertation falls into five parts. It begins with the analysis of the context in which the cyber accounting arises. Then it deals with the concept, object and characteristics of cyber accounting. The next part is the very focus of this diseeiatioci. which elaborates on the impact of cyber accounting postulation accounting principles accounting statement as well as accounting function and the author points out that the traditional accounting theory must be innovated. Then comes the realization of cyber accounting with its technoly basis, its frame option and application Into account. Finally it studies the security of cyber accounting and accordingly proposes countermeasures briefly.
论文关键词： 互联网；网络会计；影响；变革；网络安全；
Key words（英文摘要）：www.328tibet.cn Internet；Cyber accounting；Impact；Innovation；Internet Security；
Abstract（英文摘要）：www.328tibet.cn The modem IT-based global imformationfization we sets off the transition form industrial society to information society, hereby embarks on the digital economic age figured by cyter economy. As the foundation ci cyber economy, Internet is changing the production structure, labor structure in the whole society and the traditional approach to work and management as well. Originally a result of accounting reform, computer accounting information system has been spearheading accounting innovation. Now cyber-based technological revolution has sprung up in the accounting realm, hence cyber accounting has emerged as demanded.In view of the initial application of cyber accounting in China and requiring further exploration into relevant theory and practice1 the author takes a tentative stand on the very discussion. The dissertation falls into five parts. It begins with the analysis of the context in which the cyber accounting arises. Then it deals with the concept, object and characteristics of cyber accounting. The next part is the very focus of this diseeiatioci. which elaborates on the impact of cyber accounting postulation accounting principles accounting statement as well as accounting function and the author points out that the traditional accounting theory must be innovated. Then comes the realization of cyber accounting with its technoly basis, its frame option and application Into account. Finally it studies the security of cyber accounting and accordingly proposes countermeasures briefly.
论文关键词： 互联网；网络会计；影响；变革；网络安全；
Key words（英文摘要）：www.328tibet.cn Internet；Cyber accounting；Impact；Innovation；Internet Security；