网络财务环境下的会计风险与控制——兼论企业集团的网络财务

On the Risk and Control of Accounting under the Network Finance System——A Discussion on the Network Finance of Enterprises

网络财务是基于网络计算技术的会计信息系统。开放的互联网既提高了企业会计与业务一体化处理的效率,也给会计数据的安全带来一定的风险。为保证会计信息系统的安全可靠,必须加强网络环境下的会计控制。

Network finance is an accounting information system which is based on the network computer technology. The internet can improve the integration of accounting and business in an enterprise, but at the same time it will incur a risk to the safety of accounting statistics. We must reinforce the accounting control under the network system to assure the safety of accounting information system.