摘要
在互联网经济迅速发展的时代,网络会计逐渐兴起,并以不可代替之势对传统会计发起了新一轮的挑战。但网络会计在方便企业会计核算、简化会计监督程序和加快会计信息化建设的同时也给企业带来了会计信息准确性、安全性和内部控制等方面的威胁。文章通过对网络会计内涵与发展特点进行分析,解释了网络会计目前的发展趋势,提出了网络会计目前存在的问题与一些发展建议,以期对促进网络会计的稳步建设和发展提供一定的参考。
In the era of rapid development of internet economy, network accounting is gradually rising, and has launched a new round of challenges to traditional accounting.However, network accounting not only facilitates enterprise accounting, simplifies accounting supervision procedures and speeds up the construction of accounting informatization, but also brings threats to the accuracy, security and internal control of accounting information.Through the analysis of the connotation and development characteristics of network accounting, this paper explains the current development trend of network accounting, and puts forward the existing problems and some development suggestions of network accounting, so as to provide some reference for the steady construction and development of network accounting.
作者
侯云云
雷嘉琪
Hou Yunyun;Lei Jiaqi(Shaanxi University of Science&Technology,Xi'an,Shaanxi,710500)
出处
《市场周刊》
2021年第5期112-114,共3页
Market Weekly
关键词
会计学
网络会计
互联网经济
信息安全
企业管理
accounting
network accounting
internet economy
information security
enterprise management
