摘要
伴随互联网的快速发展和广泛应用,互联网背景下会计理论和实践的创新已是会计领域发展的必然趋势,而由于互联网分散性、开放性等特点,为互联网背景下会计行业的改革创新带来了一定的机遇和挑战。互联网推动了网络会计系统的出现和成熟,传统会计理论和实践方法已不能满足互联网时代的需求。对此,本文基于互联网背景下财务会计面临的机遇和挑战,着重强调了会计理论、实践创新的重要性,最后就会计理论和实践方法两方面进行深入的创新研究。
the rapid development and wide application of the Internet with the Internet under the background of the innovation of accounting theory and practice is an inevitable trend of development of accounting field, because of the lnternet and dispersed, openness, brings some opportunities and challenges for the reform and innovation of accounting industry under the back- ground of internet. Internet promotes the emergence and maturity of the theory and practice method can not meet the needs of the Internet era. In background and practice network accounting system, the traditional accounting this regard , the face of financial accounting under the of Internet based on the opportunities and challenges, emphasizes the importance of innovation of accounting theory , the innovation research on two aspects of accounting theory and practice method.
出处
《自动化与仪器仪表》
2017年第3期19-20,23,共3页
Automation & Instrumentation
关键词
互联网
会计理论
实践方法
创新
Internet
accounting theory
practice method
innovation
