摘要
网络经济促进了会计的发展 ,引发了会计工作方式和会计职能的转变 ,在互联网环境下需要对各种交易和对象进行确认、计量和披露 ,因而会计领域产生了一个新的学科网络会计。本文针对其特征、面临的问题以及发展措施进行探讨。
Cybereconomy brings about an accounting advance, which causes the change of ways of accountant work and transition of accountant function. Under the internet we must confirm, measure and reveal various kinds of trade and targets. Therefore the accounting field develops a new disciplineNetwork accountant. This article discusses characteristics, problems and developments of this new field.
出处
《辽宁工学院学报（社会科学版）》
2003年第3期17-18,共2页
Journal of Liaoning Institute of Technology（Social Science Edition)
关键词
网络会计
问题
措施
network accountant
question
measures
