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AbstractThenetworkeconomyistheinformationInternettimeproductittakestheknowledgewisdomasthecore,takesthenetworkasthebacking,selectsthemostdirectmethodtopullcloserthedistancebetweentheserviceproviderandtheserviceobject.ThenetworkexistencecauseseachkindofdatawhichpresentaccountantmustprocesstobemoreandmoremanybytheelectronicdataformdirectmemoryinthenetworkandthecomputerthistheaccountinginformationsystemtransformationwillbeaInternetpart,carriesonthereal-timereflectionandprocessingtoenterpriseseacheconomicactivity,usesoutsideInternetandtheenterpriseisconnectedtheinformationuserexchangeandtheissueinformation,willbecometheinevitabletrendwhichaccountantwilldevelopaccountantalsobypresentcomputeraccountanttheformevolutionwillbeinevitablynetworkaccountantnetworkaccountantisafteracomputeraccountantssignificantinnovation.Thisarticleonthenetworkeconomicaltimenetworkenvironmenttothenetworkaccountantsconcept,thecharacteristic,thequestionaswellasthecountermeasureandnetworkaccountantwhichinnetworkaccountantexistedtheprospectwhichdevelopedinourcouontry,hasmadethepreliminarydiscussion.Keywordsnetworkaccountant;informationtechnology;data目录摘要...............................................................IAbstract............................................................II第1章绪论........................................................11.1选题背景及目的.........................................................................................11.2我国网络会计的现状.........................................21.2.1网络会计安全手段的强化...............................21.2.2网络会计管理职能显明.................................21.2.3财务会计的网络网络技术不断改进.......................31.2.4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........................................42.1网络会计的意义.........................................................................................42.1.1网络会计的概念.......................................42.1.2网络会计与传统会计的区别.............................42.2网络会计的特点.........................................................................................52.2.1会计信息及时性.......................................52.2.2会计信息披露全面性...................................62.2.3会计信息的针对性.....................................62.2.4会计业务的实用性.....................................62.2.5计算机资源的共享性...................................72.2.6管理结构的便捷性.....................................72.3网络会计对会计基本理论和实务的影响..................................................72.3.1网络会计对会计基本理论的影响.........................72.3.2网络会计对会计实务的影响.....................
