关于网络会计几个问题的思考

Thoughts on Several Questions of Network Accounting

网络会计是会计发展的主要趋势,对传统会计是很大的挑战。目前,亟待解决的问题是:网络会计模式的形成和建立、会计信息系统的重构、以及保障网络化会计信息安全的控制等。为克服网络会计的弊端,应对网络会计出现的问题提出相应的对策,构筑涵盖技术、法律及人才等措施的保障体系,充分发挥传统会计不可比拟的核算充分、信息处理及时、信息交互、资源共享的优势,以消除网络会计的隐患,满足信息使用者的需要,适应时代要求。

Network accounting is the main trend of accounting development, and it challenges traditional accounting greatly. Now the following problems need solving promptly-formation and establishment of network accounting model, reconstruction of accounting informarion system, security control of network accounting information, etc. To overcome the shortcoming of network accounting, we need provide security system of strategy, technique, law and talents for the problems appeared in network accounting, and take the advantages of sufficient accounting, timely information processing, information exchange, and resource sharing to eliminate hidden danger in network accounting and to meet the need of information users and times.