基于网络时代财务会计问题的研究.docVIP

PAGE 1 摘 要 目前，我国大多数企业为增强市场竞争力正在建立企业与外部(电子交易中心和Internet)连接的网络化信息系统，积极参与电子商务活动，这意味着企业业务数据和会计数据将逐步实现电子化、网络化。Internet电子商务企业大批出现，给我国的经济发展带来了一个前所未有的机遇，也打破了传统贸易形式的时间和空间的限制，对传统会计的确认基础、计量标准、报告内容乃至整个财务会计的理论框架都产生了深刻的影响。我国在电子商务方面做了大量的工作，进行了积极有益的探索，大大促进了我国电子商务的发展。但在电子商务迅速发展的同时，也面临诸多亟待解决的问题。本文就电子商务对财务会计网络化的影响进行探讨。 关键词：电子商务； 财务会计；网络化 Abstract At?present,?most?companies?in?our?country?are?trying?to?establish?the? network ?information?system?(the?connection?of?electric?trade-off?center? and?Internet)?between?inside?and?outside?company?in?order?to?enhance? the?market?competence.?When?the ?company?takes?part?in?the?activities?of? Electronic? Commerce?positively,?the?business?data?and?fiscal?data?will? achieve? electronization? continuously.? Large? quantities? of? Internet?Electronic?Commerce?companies?appear,?bringing?an?opportunity?for?the?development?of?our?economy?and?breaking?the?limitation?of?traditional? business? form?in?time?and? space.?And?it?also?deeply? influences? in?the? frame?of?the?affirmed?base,?measured?standard,?report?content?and?even? the?whole?financial?affairs?in?the?traditional?account.?Our?country?does? lots? of? work? in? Electronic? Commerce? and?carries? out? some? useful? researches? which? boost? the? development? of? our? country’s? Electronic? Commerce.?There? are? some? problems? need? to? solve? at? the? same? time? when?the?Electronic?Commerce?develops?rapidly.?This?paper?is?going?to? research? in? the? influence? of? Electrnic? Commerce? for? traditional? financial?account.? Keywords: Electronic?Commerce,?financial?accounting, network. 目 录 中文摘要………………………………………………………………1 英文摘要………………………………………………………………2 1. 绪论…………………………………………………………………4 1.1 研究背景……………………………………………………………4 1.2 研究目的和意义……………………………………………………4 1.3 国内外研究现状……………………………………………………5 1.4 研究思路……………………………………………………………5 2. 电子商务时代财务会计网络化的必要性…………………………6 2.1会计业务本身客观发展需要…………………………………6 2.2 企业财务管理发展的需要…………………………………………6 2.3 提高企业经济效益的需要…………………………………………6 3. 电子商务时代财务会计网络化存在的主要问题…………………7 3.1 会计人员现有会计理论相对陈旧……………