网络会计发展过程中的问题研究.docVIP

在当今网络技术飞速发展的情况下，会计信息系统在企业中的应用也日益广 泛，企业在处理日常会计和关业务更加依赖会计信息系统，而基于互联网通信的 网络会计也就应运而生，然而由于互联网具有“开放性”的特质，这使得企业在 使用网络会计处理日常业务的过程中容易被用户信息伪造、系统密码被盗用、黑 客攻击以及计算机病毒等问题所困扰，从而使会计信息在传递和处理中被不法分 子恶意利用，造成企业的经济损失。 本文主要就网络会计在发展过程中的主要问题进行综述和分析，并结合国内 外相关文献资料，利用风险管理控制方法，以及会计信息安全相关的管理方法对 这些问题的解决途径进行探讨。 关键词：网络会计；风险管理；信息质量；内部审计 ABSTRACT In today network technology rapid development of situation Xia, accounting information system in enterprise in the of application also increasingly widely, enterprise in processing daily accounting related business more rely on accounting information system, and based on Internet communications of network accounting also on came into being, however due to Internet has open” of traits, this makes enterprise in using network accounting processing daily business of process in the easy was user information forged, and system password was theft, and hacker attack and computer viruses, problem by troubled, To make accounting information in transit and processing by the criminals use, causing economic losses. This paper focuses on problems in the development of network accounting review and analysis, and related literature, control methods of risk management and accounting information security management methods to the solution of these problems are discussed. Key words: Network accounting ； Risk management ； Information quality ； Internal auditing 第一章绪论 TOC \o 1-5 \h \z HYPERLINK \l bookmark6 \o Current Document \h 1.1研究目的与意义 1 HYPERLINK \l bookmark8 \o Current Document \h 1.2国内外研究现状 2 HYPERLINK \l bookmark10 \o Current Document \h 1.2. 1国外研究现状 3 HYPERLINK \l bookmark12 \o Current Document \h 1.2.2国内研究现状 4 HYPERLINK \l bookmark14 \o Current Document \h 1.3研究思路与研究方法 5 第二章网络会计的基本概念及发展现状 2. 1网络会计的基本概念 HYPERLINK \l bookmark20 \o Current Document \h 2. 1. 1网络会计的内涵及外延 8 2. 1. 2网络会计的耍素构成 8 HYPERLINK \l bookmark22 \o Current Document \h 2. 1.3网络会计的特征描述 9 HYPERLINK \l bookmark24 \o Current Document \h 2. 2网络会计在我国企业中应用的现状 10 HYPERLINK \l bookmark26 \o Current Doc