网络财务会计探析

网络经济的出现改变了整个社会经济的生产结构和劳动结构,并正引起整个社会组织结构及其制度安排的深刻变革,而这些变革必将引起作为企业管理信息系统组成部分的会计信息系统的一场革命.为适应这种环境的变化,网络会计应运而生,从而弥补了会计电算化的不足,成为当今会计发展的新领域.文章拟就网络会计的优越性、面临的问题及发展策略作一些探讨.

Exploring and Analyzing on Network Financial Account

Network economy's emergence has changed the whole structure of producing and laboring in social economy. And also it has aroused severe reforms on systemic arrangement and social organization, which are bound to bring a revolution in the account information system as a part of corporation management information system. Network account, born of the new circumstances, makes up the deficiency of computerized account as a brand-new field. This paper discusses the advantages, challenges and the related development strategies of network account.