摘要
随着计算机网络技术在会计领域的应用 ,产生了网络会计 ,但目前还处于发展过程中 ,在会计信息的完整性、真实性、可靠性和安全性等方面尚存在一些亟待解决的问题。应建立必要的管理制度 ,加强对数据的管理 ,提高网络系统的安全性和保密性 ,使网络会计逐步完善。
Internet accounting comes into being,and is developing because of the application of computer and internet in accounting field. The application of internet can increase the efficiency of the business accounting, give full play to accounting management ability. However,since internet accounting is still at the stage of self perfecting, certain problems exist definitely. This essay explores into these problems through the completeness, authenticity, reliability and security of accounting information and puts forward the author's opinions on these problems accordingly,such as establishing management system,intensifying data control,lifting networks security.
出处
《学术交流》
北大核心
2002年第3期88-90,共3页
Academic Exchange
关键词
网络会计
财务信息
安全性
internet accounting
accounting information
security