网络会计的优势、弊端和对策.docVIP

网络会计的优势、弊端及对策 摘要 网络经济是信息网络化时代的产物，它以知识智慧为核心，以网络为依托，采用最直接的方式拉近服务提供者于服务对象之间的距离。网络的存在是现行会计所需处理的各种数据越来越多地以电子数据地形式直接存储于网络与计算机中，这就将会计信息转化为Internet的以部分，对企业的各种经济活动进行实时反映和处理，利用Internet与企业外部相关信息使用者交换并发布信息，势必成为会计的发展趋势，会计也将由现行的电脑会计形式演变为网络会计，网络会计是继电脑会计后的又一重大革新。 本文就网络经济时代的网络环境下网络会计的概念、特点、网络会计中存在的问题，优势、弊端及对策和网络会计在我国发展的前景作了初步的探讨。 关键词 网络会计；信息技术；数据  Abstract The network economy is the information Internet time product it takes the knowledge wisdom as the core,takes the network as the backing,selects the most direct method to pull closer the distance between the service provider and the service object.The network existence causes each kind of data which present accountant must process to be more and more many by the electronic data form direct memory in the network and the computer this the accounting information system transformation will be a Internet part,carries on the real-time reflection and processing to enterprises each economic activity, uses outside Internet and the enterprise is connected the information user exchange and the issue information ,will become the inevitable trend which accountant will develop accountant also by present computer accountant the form evolution will be inevitably network accountant network accountant is after a computer accountants significant innovation. This article on the network economical time network environment to the network accountants concept, the characteristic, the question as well as the countermeasure and network accountant which in network accountant existed the prospect which developed in our couontry, has made the preliminary discussion. Key words network accountant; information technology; data 目录 摘要 I Abstract II 第1章 绪论 1 1.1 选题背景及目的 1 1.2 我国网络会计的现状 2 1.2.1网络会计安全手段的强化 2 1.2.2 网络会计管理职能显明 2 1.2.3 财务会计的网络网络技术不断改进 3 1.2.4 网络会计信息监督有待加强 3 第2章 网络会计的本质及特点 4 2.1 网络会计的意义 4 2.1.1 网络会计的概念 4 2.1.2 网络会计与传统会计的区别 4 2.2 网络会计的特点 5 2.2.1 会计信息及时性 5 2.2.2 会计信息披露全面性 6 2.2.3 会计信息的针对性 6 2.2.4 会计业务的实用性 6 2.2.5 计算机资源的共享性 7 2.2.6 管理结构的便捷性 7 2.3 网络会计对会