淺析網(wǎng)絡(luò)會(huì)計(jì)發(fā)展中存在的問題及對(duì)策

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1、題目：淺析網(wǎng)絡(luò)會(huì)計(jì)發(fā)展中存在的問題及對(duì)策淺析網(wǎng)絡(luò)會(huì)計(jì)發(fā)展中存在的問題及對(duì)策［主商要］網(wǎng)絡(luò)會(huì)計(jì)是網(wǎng)絡(luò)經(jīng)濟(jì)發(fā)展的必然產(chǎn)物，也是會(huì)計(jì)發(fā)展的新領(lǐng)域，它冇自己獨(dú)特的內(nèi)涵，是對(duì)傳統(tǒng)會(huì)計(jì)的又一次革命。我國當(dāng)前網(wǎng)絡(luò)會(huì)計(jì)的發(fā)展還處在起步階段，隨著社會(huì)經(jīng)濟(jì)的發(fā)展，網(wǎng)絡(luò)會(huì)計(jì)將會(huì)得到廣泛的重視和應(yīng)用。但是網(wǎng)絡(luò)會(huì)計(jì)在發(fā)展過程屮還存在著種種問題。因此，本文在分析了網(wǎng)絡(luò)會(huì)計(jì)的產(chǎn)生及其對(duì)傳統(tǒng)會(huì)計(jì)影響的基礎(chǔ)上,著重闡述了我國在發(fā)展網(wǎng)絡(luò)會(huì)計(jì)中存在的主要問題，并針對(duì)這些現(xiàn)存的問題提;h了和應(yīng)的解決對(duì)策，以期促進(jìn)我WM絡(luò)會(huì)計(jì)的健康、穩(wěn)步地發(fā)展。Briefana

2、lysisth［關(guān)鍵字］網(wǎng)絡(luò)會(huì)計(jì)會(huì)計(jì)信息系統(tǒng)會(huì)計(jì)主體tantdevelopsthequestionandewhichexists[Abstract]Networkaccountantisthenetworkeconomydevelopmentinevitableproduct,alsoisthenewdomainwhichaccountantdevelops,ithastheoneselfuniqueconnotation,istothetraditionalaccountant'sonceagainrevolution

3、.Ourcountrycurrentnetworkaccountant’sdevelopmentalsooccupiesthestartstage,alongwiththesocialeconomydevelopment,networkaccountantwillbeabletoobtainthewidespreadvalueandtheapplication.Butnetworkaccountantalsohasallsortsofproblemsinthedevelopingprocess.Therefore,thi

4、sarticleinhasanalyzedthenetworkaccountant'sproductionandinthefoundationwhichaffectstotraditionalaccountant,elaboratedemphaticallyourcountrymainquestionwhichexistsindevelopmentnetworkaccountant,andaimedattheseextantquestionstoproposethecorrespondingsolutioncounter

5、measure,promotedourcountrynetworkaccountantshealthbythetime,todevelopwithsteadysteps.[Keyword]NetworkaccountantAccountinginformationsystemAccountingmainbody目錄引言2一、網(wǎng)絡(luò)會(huì)計(jì)的產(chǎn)生及其對(duì)傳統(tǒng)會(huì)計(jì)的影響2（一）網(wǎng)絡(luò)會(huì)計(jì)的產(chǎn)生2（二）網(wǎng)絡(luò)會(huì)計(jì)的特點(diǎn)2（三）網(wǎng)絡(luò)會(huì)計(jì)對(duì)傳統(tǒng)會(huì)計(jì)的影響3二、網(wǎng)絡(luò)會(huì)計(jì)發(fā)展中存在的主要問題5（一）網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)內(nèi)部控制的新問題5（二）網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)

6、外部環(huán)境中存在的問題5三、解決M題的對(duì)策6（一）網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)內(nèi)部控制的完善6（二）網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)的外部完善7結(jié)i侖10致謝i吾11參考文獻(xiàn)12網(wǎng)絡(luò)會(huì)計(jì)既是對(duì)傳統(tǒng)會(huì)計(jì)的繼承，又是對(duì)傳統(tǒng)會(huì)計(jì)的發(fā)展。傳統(tǒng)會(huì)計(jì)技術(shù)在而臨新經(jīng)濟(jì)吋代所帶來的種種挑戰(zhàn)吋顯得力不從心，而基于網(wǎng)絡(luò)技術(shù)之上的網(wǎng)絡(luò)會(huì)計(jì)卻表現(xiàn)出了極大的適應(yīng)性和靈活性，可以說是會(huì)計(jì)未來發(fā)展的趨勢(shì)。但人們?cè)谙硎芫W(wǎng)絡(luò)會(huì)計(jì)帶來的便捷的同吋，也而臨著諸多的負(fù)而效應(yīng)和潛在的危機(jī)，這些問題的存在成為網(wǎng)絡(luò)會(huì)計(jì)發(fā)展的制約因素。因此，有關(guān)各方應(yīng)該充分重視和解決這些問題，以減輕網(wǎng)絡(luò)會(huì)計(jì)的不安全性和脆

7、弱性，從而促使其更好地服務(wù)于大眾。一、網(wǎng)絡(luò)會(huì)計(jì)的產(chǎn)生及其對(duì)傳統(tǒng)會(huì)計(jì)的影響（一）網(wǎng)絡(luò)會(huì)計(jì)的產(chǎn)生當(dāng)前，網(wǎng)絡(luò)經(jīng)濟(jì)吋代已經(jīng)到來，網(wǎng)絡(luò)環(huán)境為會(huì)計(jì)提供Y最大限度的、全方位的信息支持,會(huì)計(jì)環(huán)境在網(wǎng)絡(luò)下己經(jīng)發(fā)生了巨大的變化。會(huì)計(jì)數(shù)據(jù)的載體由紙張變?yōu)榇沤橘|(zhì)和光電介質(zhì)載體，利用同一基礎(chǔ)數(shù)據(jù)可實(shí)現(xiàn)信息的多維重組，從而為會(huì)計(jì)數(shù)據(jù)的分類、重組、再分類、再重組提供了無限的自由空間?；ヂ?lián)網(wǎng)的出現(xiàn)使信息井享不再受到空間范M的限制，實(shí)現(xiàn)了企業(yè)內(nèi)部信息的對(duì)外實(shí)時(shí)開放，同時(shí)使企業(yè)內(nèi)部包括財(cái)務(wù)會(huì)計(jì)部門在內(nèi)的所宥部門實(shí)現(xiàn)了資源優(yōu)化配置?；ヂ?lián)網(wǎng)對(duì)經(jīng)濟(jì)業(yè)務(wù)和會(huì)計(jì)環(huán)境

8、的巨大變革，必然要求財(cái)務(wù)會(huì)計(jì)進(jìn)行相應(yīng)的改革，由此產(chǎn)生了M絡(luò)會(huì)計(jì)。M絡(luò)會(huì)計(jì)是依托在互聯(lián)M環(huán)境下對(duì)各種交易和事項(xiàng)進(jìn)行確認(rèn)、計(jì)暈和披露的會(huì)計(jì)活動(dòng)。同時(shí)它也是建立在網(wǎng)絡(luò)環(huán)境基礎(chǔ)上的會(huì)計(jì)信息系統(tǒng)，是電子商務(wù)的重要組成部分。它能夠幫助企業(yè)實(shí)現(xiàn)財(cái)務(wù)與業(yè)務(wù)的協(xié)同遠(yuǎn)程報(bào)表、報(bào)帳、杳帳、審計(jì)等遠(yuǎn)程處理，事屮動(dòng)態(tài)會(huì)計(jì)核算與在線財(cái)務(wù)管理，支