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网络环境下会计控制研究
引用本文:何全秀,杨鉴淞.网络环境下会计控制研究[J].河南理工大学学报(社会科学版),2006,7(2):111-113.
作者姓名:何全秀  杨鉴淞
作者单位:河南理工大学经济管理学院 河南焦作454003
摘    要:互联网和电子商务的发展给企业带来利益的同时,也给企业内部会计控制带来新的挑战,如因企业会计控制环境发生了巨大变化,传统会计控制机制和手段已很难适应互联网环境,因此,建立适应于互联网环境的会计控制模式成为企业亟待解决的问题。

关 键 词:互联网  会计控制  控制模式
文章编号:1009-3893(2006)02-0111-03
修稿时间:2005年11月7日

Research on Accounting Control in the Internet Environment
HE Quan-xiu,YANG Jian-song.Research on Accounting Control in the Internet Environment[J].Journal of Jiaozuo Institute of Technology(Social Sciences),2006,7(2):111-113.
Authors:HE Quan-xiu  YANG Jian-song
Abstract:With the development of the internet and e-commerce,the enterprises have been making more profits;simultaneously the new challenges have been brought about to the internal accounting control of the enterprises.Great changes are taking place in the accounting control environment,therefore,the traditional accounting control system and methods could not work well in the internet environment.The problem of establishing the accounting mode which is suitable for the internet environment is very important in the current situation.
Keywords:internet  accounting control  control mode
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