摘要
文章从网络会计和内部控制的概念出发 ,首先阐述了电子商务环境下网络会计所呈现的特点。其次 ,由其特点出发 ,论述了网络会计对传统会计模式中的内部控制的影响。最后 ,从四个方面提出构建网络会计模式下的内部控制综合框架 ,即建立适当的组织控制制度、健全的网络会计系统应用控制、合理的会计档案管理制度、完善的安全控制制度。
This article stands on the points of Internet accounting and internal control.Firstly,it describes the characteristic of Internet accounting under the circumstances of electronic business. Secondly, in the view of its characters, it discusses the influence of Internet accounting on the internal control of traditional accounting pattern. Finally,it brings forward an integrate framework of constructing the internal control of internet accounting pattern from four aspects,that is founding an proper organization control system, an right control system of internet accounting application, a reasonable management system of accounting files and a perfect safe control system.
出处
《南华大学学报（社会科学版）》
2002年第4期25-27,共3页
Journal of University of South China(Social Science Edition)
关键词
网络会计
内部控制
internet accounting
internal control
