基于电子商务网络财务会计发展研究

本文兼容电子商务与网络内涵,研究网络财务与会计的发展问题。从多元化发展、风险的动态时点和人性化内部控制等方面,构建起电子商务网络财会发展理念;针对电子商务财会发展面临的会计国际化问题、会计主体虚拟化问题、会计专业技术人才问题、电子商务网络会计的安全问题,提出了电子商务网络财会发展的举措,分析了电子商务网络财会发展思路,阐明了电子商务网络财会的发展趋势。

Combining in this paper, combined the connotations of both electronic commerce and network,this paper studies the development of network finance and accounting. From the aspects of the diversified development, risk dynamic timing point and humanistic internal control, the paper built the idea of electronic commerce network accounting; aimed at the issue of ac- counting internationalization facing the development of electronic commerce, the issue of accounting subjects virtualization, the paper put forward the measures for the development of electronic commerce network accounting, analyzed the thought line of electronic commerce network development, and illustrated the trend of electronic commerce network accounting.