基于互联网思维的传统会计职能变迁研究.pdfVIP

基于互联网思维的传统会计职能变迁研究 摘要：互联网高速进展下，市场竞争不断加大，市场环境不断改变，对会计的监督职能、核 算职能都会产生冲击，带来一系列的改变，同时也会引发一些新职能的产生。本文主要通过描述 传统会计职能的内涵与它的演化历史作为铺垫，再对互联网思维进行探讨，进而得出互联网思维 对会计职能的冲击以及互联网思维下会计职能的拓展与实现，包括会计核算职能的改变、监督职 能的加强、操纵职能的提高以及治理职能的日益被重视。并且结合了我在工商银行实习时所调研 到的银行里会计职能转变的案例加强理论上的研究结果。 关键词：互联网思维；会计职能；职能变迁 Based on Internet Research Thinking of Traditional Accounting Function Change ABSTRACT ：The Internet high-speed development, the market competition increasing, the changing market environment, supervision function of accounting, accounting functions will impact, bring a series of change, at the same time can also cause some new functions. In this paper, by describing the connotation of the traditional accounting functions and its history as a matting, then discusses the thinking about the Internet, the Internet thinking of the impact of the accounting function are obtained and the expansion of Internet accounting function under the conditions of the thinking and implementation, including the change of the accounting function, strengthen the supervision function, the improvement of control function and management function is increasingly valued. And combined with the case to the transformation of state-owned commercial Banks decades accounting functions to strengthen the theoretical research results. Key Words: The Internet; Accounting function; The function change 目 录 摘要 I Abstract II 目录 III 一、引言 1 （一）研究目的1 （二）研究意义1 二、会计职能理论综述 3 （一）会计职能的内涵3 （二）传统会计职能演化历史3 （三）会计职能在会计理论中的地位4 三、互联网思维对会计职能的冲击 6 （一）互联网思维6 （二）互联网思维下现有会计职能受到的冲击6 四、互联网思维下会计职能的扩展和实现 8 （一）核算职能本身的内涵发生改变8 （二）会计监督职能有所加强8 （三）操纵职能的地位日益重要9 （四）治理职能的比重逐渐上升9 五、案例分析 11