会计信息系统的新趋势——网络财务

21世纪是知识经济时代，企业之间的竞争更加激烈，谁能够迅速地获取更多有朋的信息并做出正确及时的反应，谁就能在竞争中抢得主动权，信息流成为了企业的生命线。这就要求企业注重运用科学的理论和方法去改善其经营管理尤其是财务管理，加快企业全面管理信息化的进程，构建一条迅能速感知其所处的环境，察觉竞争对手的挑战和客户的需求，并做出及时反应的“数字神经系统”。这个系统的核心是以会计信息系统为基础的财务系统，而“网络财务”将成为会计信息系统发展的新趋势。

贵州企业发展网络财务的战略思考

“网络财务”是会计在计算机领域中应用的第三个阶段，它是信息全球化、经济全球化迫切需要，它是电子商务、电子政务、电子金融、现代企业管理(ERP)与会计财务紧密配合的迫切需求，它是计算机技术，网络技术、通讯技术、多媒体技术、数据库技术的高速度的发展的必然趋势，它是会计财务在计算机领域中应用的纵深发展。特别是我国已经加入WTO，网络财务将直接影响企业的兴衰与我国对外贸易的发展。

论网络财务对传统会计管理的影响

面对电子商务特殊的运作方式，旧的手工式财务管理模式和会计处理方法已经不能适应快速的网上交易结算以及成交额越来越大的企业内部（如母子公司之间）财务处理的发展。与电子商务相适应的网络财务由此应运而生。我国最大的软件企业——用友集团，该集团首次提出了“网络财务”这一概念，随之而来的则是各软件企业为抢占市场而进行的网络财务软件设计，技术研发上的竞争，网络财务时代已经到来。它对会计管理产生着重大影响。

试论网络财务管理

一、网络财务的概念 “网络财务”是一种基于Internet／Intranet技术，以财务管理为核心，业务管理与财务管理一体化，支持电子商务，能够实现各种远程操作（如远程记账、远程报表、远程查账、远程审计、远程监控等）和事中动态会计核算与在线财务管理，能够处理电子单据和进行电子单据及电子货币结算的一种全新的财务管理模式，是电子商务的重要组成部分。

“网络财务”的应用前景及实施条件

随着高科技信息时代——网络时代的到来，越来越多的企业借助国际互联网（（Internet）来扩大自己在国际商品市场和资本市场上的知名度。如何借助Internet实现移动办公、在线管理、网上理财等数字化、信息化管理模式是人们面临的主要问题。互联网的出现不仅给全球经济和社会带来了巨大变革，也给企业创造了无限商机，推动企业经营走向电子商务，而作为电子商务不可缺少的部分之一网络化财务信息系统也必然随之产生。

论会计电算化发展的新趋势——网络财务

网络财务的概念及重要意义。所谓的“网络财务”是基于国际互连网和技术，以财务管理为核心，业务管理与财务管理一体化，支持电子商务，能够实现各种远程操作(如远程记账／远程报表／远程查账／远程审计／远程监控等)和事中动态会计核算与在线财务管理，能够处理电子单据和进行电子货币结算的一种全新的财务管理模式，是电子商务的重要组成部分。

网络技术在现代企业财务管理中的应用

现代企业管理已经越来越重视财务管理对企业的影响，网络技术的发展，为实现现代企业财务管理平添了翅膀，采用Internet/Intranet及(C／S)三层结构技术、大型数据库开发技术构成“网络财务”的技术基础。

信息时代的会计反思

现代信息技术，尤其是网络技术在会计领域的应用和发展，预示着会计技术手段由会计电算化进一步跨越到会计信息化阶段。会计信息化的目标是通过将会计与现代信息技术（主要是网络技术）的有机结合，对会计基本理论与方法、会计实务工作、会计教育等多方面均进行全面发展，进而据以建立满足现代企业管理要求的会计信息系统。其意义在于：它不再是会计技术手段的简单替代或电子计算机的延伸，而是由此引发的对传统会计理论的整合以及对现行会计特征的挑战。对此，一些有识之士，适时提出了“网络财务”或“网络会计”的全新概念。

Corporate Internet Disclosure in the Arabian Gulf： An Empirical Examination of Determinants and Attributes

This paper investigates and reports on the extent and nature of corporate internet disclosure and the determinants of internet financial disclosure （IFD） by companies listed in three Gulf Corporation Council （GCC） countries. This paper uses data from 207 listed companies in Muscat Securities Market （MSM）, Dubai Financial Market （DFM）, and Qatar Exchange （QE）. Binary logistic regression analysis is used to examine the determinants of IFD. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results of this study reveal that firm size is the major factor influencing intemet financial reporting in the GCC. The results reveal that the three countries differ significantly in all the disclosure attributes with the exception of the existence of email link. This paper extends the stream of research that confirms the widespread use of internet in disclosing financial information. The results are consistent with previous literature that corporate size is a major determinant of internet financial reporting. This paper provides insights into corporate internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.

Preventive measures of financial risks under the network environment

With the rapid development of computer networking technology, the whole world has become a ＂global village.＂ At the same time, the insistent combination of Networking technology and financial services made the traditional financial concept undergo profound changes. Financial Network is the general trend. Financial innovation has come to an Internet-based and service- oriented way of innovative rapid development stage. As the improvements of the degree of financial services network, how to effectively guard against financial risks under control network environment is an important issue we face.

The Link Between Internet Financial Reporting and Information Asymmetry for American Depository Receipts

We provide evidence on the effect of the presentation format and information content of Internet financial reporting on the market value of American Depository Receipts and on country-specific variables that drive Internet financial reporting. A two-stage Heckman approach was used to determine if Internet financial reporting adds incremental value to firms beyond the decision to cross-list in the United States. The results indicate that investors more highly value firms that provide information in multiple formats. We also find that country-specific variables affect the information content, but not the presentation format of disclosures on corporate websites. The results uncover a disconnection between what the market values （presentation format） and what the firms believe the market values （information content）. This implies that firms are not entirely aware of investors＇ information wants and that they are not utilizing their resources in the manner that will have the most impact on their market value.

A Credit Risk Evaluation Approach to Neural Network Training by Means of Financial Ratios

In recent years artificial neural networks are used to recognize the risk category of investigated companies. The research is based on data from 81 listed enterprises that applied for credit in domestic regional banks operating in China. The backpropagation algorithm-the multilayer feedforward network structure is described. Each firm is described by 9 diagnostic variables and potential borrowers are classified into four classes. The efficiency of classification is evaluated in terms of classification errors calculated from the actual classification made by the credit officers. The results of the experiments show that LevenbergMarque training error is smallest among 4 learning algorithms and its performance is better, and application of artificial neural networks and classification functions can support the creditworthiness evaluation of borrowers.