试论网络会计发展中的问题及对策 终稿.docVIP

试论网络会计发展中的问题及对策 摘 要 关键词：；； Discussing the problems and countermeasures of developing network accountant Abstract As the high-tech information age ——network era approaches, to handle the global information on the network has been the developing trend of history necessarily. A new computer accounting information system(CAIS)一一network accounting information system based on Intranet, Extranet and Internet一一has come into being so far. Because of defects of computer and Internet themselves, and the unbalanced popularization of China CAIS; there arise problems that restrain accounting from further development and from full exertion of its managerial function. We are faced with many problems to handle now and in the future. Firstly, the exordium of this paper briefly accounts for the research aim and significance of the research on several issues on network background accounting. Then, in the main part of this article, mainly through four parts to study the questions of network accounting and its countermeasures in our country at present., in the begin, regarding the basic principle of network accounting (including the network accounting’ contents, produce and its function ) has carried on the elaboration, secondly, this paper has pointed the influence of network accounting to our country’ accounting field on the base of the first part, mainly manifests to accountant the traditional theory, the function of accounting, the accounting practice and other profession accountants influence, thirdly, has elaborate the main problems of network accounting in the process of development in China. Fourthly, according to the network accountants risk characteristic and our country’s national condition, elaborated my viewpoint to its measure about network accounting, so as to make our nations economic and network accounting develop healthily in our country. Key Words: Network-Accounting; information security; network 目 录 要 I Abstract II 1 前言 １ 1.1 本研究的目的与意义 １ 1.2 国内外研究文献综述 １ 1.2.1 国