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网络财务对会计领域的影响 被引量:3

网络财务对会计领域的影响
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摘要 随着信息时代的到来,计算机作为对信息处理最为快捷有效的工具,在各行各业中得以广泛应用。在会计这门学科中,会计电算化的出现使会计信息处理有了质的飞跃,随着Internet出现后,全球信息处理网络化成为历史的必然趋势,单机工作系统的不足日趋明显,为了适应环境变化,网络财务应运而生,弥补了电算化的不足,成为会计发展的新领域。 Along with the advent of the information era, computer, as the most efficient tool for information processing, is being broadly applied in every walk of life. In the accounting subject, the appearance of accounting compulization enables accounting information processing to develop greatly. After the appearance of Internet, the network is bound to get applied in the global information processing. The disadvantages of the stand -alone working system are more and more obviously exposed. To adapt to the changes, the internet accounting emerges as the times require. It makes up the disadvantage of compulization and becomes a new developing field. This paper will study the conflict between accounting theories and practice by analyzing the appearance and features of internet accounting.
作者 马俊
出处 《成都电子机械高等专科学校学报》 2006年第3期63-66,共4页 Journal of Chengdu Electromechanical College
关键词 网络财务 传统会计 冲击 Internet accounting Traditional accounting Conflict
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