【正文】
中存在的問題及對策內(nèi)容摘要【摘要】會計(jì)是隨著社會生產(chǎn)的發(fā)展和經(jīng)濟(jì)管理的要求而不斷完善起來的。現(xiàn)如今隨著網(wǎng)絡(luò)技術(shù)的飛速發(fā)展,網(wǎng)絡(luò)會計(jì)也應(yīng)運(yùn)而生。 【關(guān)鍵詞】網(wǎng)絡(luò)會計(jì) ;會計(jì)電算化; 會計(jì)信息化; 問題對策;發(fā)展措施 ABSTRACTThe Summary accounting is the heart of social development and economic management requirements and continuous improvement. Now with the rapid development of network technology, network accounting also came into being. But also shortings in the practical application of network accounting, this article discuss the development of network accounting and problems need to be addressed in the future. KEY WORDS Network of accounting ;Computerization in accounting ;Accounting informatization; Problems Countermeasures ;Development measure 目 錄一、 網(wǎng)絡(luò)會計(jì)的概念………………………………………………………………1二、 網(wǎng)絡(luò)會計(jì)的特點(diǎn)及現(xiàn)狀………………………………………………………1(一).網(wǎng)絡(luò)會計(jì)的特點(diǎn)………………………………………………………………1(二).網(wǎng)絡(luò)會計(jì)的現(xiàn)狀………………………………………………………………2(三).會計(jì)人員綜合素質(zhì)不夠所帶來的風(fēng)險(xiǎn)………………………………………2三、 網(wǎng)絡(luò)會計(jì)的發(fā)展………………………………………………………………4(一).初始階段………………………………………………………………………4(二).會計(jì)電算化階段………………………………………………………………4(三).會計(jì)信息化階段………………………………………………………………4四、 網(wǎng)絡(luò)會計(jì)的應(yīng)用分析…………………………………………………………5(一)、網(wǎng)絡(luò)會計(jì)存在的問題…………………………………………………………5(二)、促進(jìn)網(wǎng)絡(luò)會計(jì)發(fā)展的措施……………………………………………………5五、 發(fā)展的前景……………………………………………………………………5(一)網(wǎng)絡(luò)會計(jì)集成化、多元化和智能化…………………………………………7(二)網(wǎng)絡(luò)會計(jì)需求…………………………………………………………………7六、 參考文獻(xiàn)………………………………………………………………………8X / 14 一、網(wǎng)絡(luò)會計(jì)的概念 所謂網(wǎng)絡(luò)會計(jì),是指在互聯(lián)網(wǎng)環(huán)境下對各種交易和事項(xiàng)進(jìn)行確認(rèn)、計(jì)量和披露的會計(jì)活動。它將幫助企業(yè)實(shí)現(xiàn)財(cái)務(wù)與業(yè)務(wù)的協(xié)同遠(yuǎn)程報(bào)表、報(bào)賬、查賬、審計(jì)等遠(yuǎn)程處理,事中動態(tài)會計(jì)核算與在線財(cái)務(wù)管理,支持電子單據(jù)與電子貨幣,改變財(cái)務(wù)信