网络经济下的财务会计
网络经济下的财务会计
作者姓名：xxxxxxx
专业名称：会计与审计
指导教师：xxxxxx
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网络经济下的财务会计
摘要
当前，我们已步入信息时代，随着现代信息技术的不断更新和网络技术的快速发展，网络的应用越来越广泛，其衍生的信息化和全球化特征引导着网络的商业化，越来越多的企业开始关注网络并投资于网络，由此诞生了网络经济。网络经济，顾名思义，是一种建立在计算机网络基础上的与生产、分配、交换、消费密不可分的经济关系。它是在传统经济基础上产生的，以计算机为核心的，依托于网络信息化的高级经济发展形态。随着网络的发展，网络经济正在不断的改变人们的生活方式和思维习惯。在这种背景下，财务会计也随之产生了巨大的变化。
尤其是网络信息技术的飞速发展，互联网在人们经济生活中的应用范围也越来越广泛，网络财务管理方式的出现对传统的财务管理工作来说提出了更高的要求与更加严峻的挑战。网络经济时代的财务会计管理通过应用科学的网络管理模式，其所能够提供的动态的、实时的财务会计信息是传统的财务管理模式所无法比拟的，毫无疑问，网络财务管理模式在财务会计的管理功能上进行了扩展，在这种模式下，网络环境下的企业财务管理实现了企业财务管理的远程操作以及财务管理工作的集中化处理。为促进网络经济时代财务会计管理的发展，映照出其中存在的问题，找出相应的解决措施，从而提高企业的运行效率，促进财务会计的发展。
关键词：网络经济 财务会计 网络技术 管理 问题
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网络经济下的财务会计
Abstract
Currently, we have stepped into the information age, along with the continuous renewal of modern information technology and the rapid development of network technology, network application is more and more widely, the derivative of the informationization and globalization features led the commercialization of network, more and more enterprises begin to pay close attention to and investment in the network, the network economy was born. The Internet economy, just as its name implies, is a kind of based on computer network is closely connected with production, distribution, exchange and consumption of economic relations. It was produced on the basis of traditional economy, with the computer as the core, relying on in the Internet information, a senior economic development pattern. With the development of the network, the network economy is increasingly changing people's lifestyles and habits of thinking. In this context, financial accounting has produced great changes.
Especially the rapid development of network information technology, scope of application of the Internet in people's economic life is becoming more and more widely, the emergence of network financial management mode of traditional financial management work put forward higher request and more severe challenges. Network economy era of the financial and accounting management by applying the scientific mode of network management, it can provide dynamic, real time financial accounting information is the traditional financial management mode, there is no doubt that Internet financial management mode in the financial and accounting management functions on the extension, in this mode, under the network environment of the enterprise financial management to realize the remote operation of enterprise financial management and financial management work of the centralized processing. In order to promote the development of network economy era of financial and accounting management, which
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网络经济下的财务会计
reflects the problems, find the corresponding solution measures, so as to improve the operation efficiency of enterprises, promote the development of financial accounting.
Key words: management accounting network technology network economy problem
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网络经济下的财务会计
目录
摘要 ........................................................................................................................................ II ABSTRACT .............................................................................................................................. III 目录 ......................................................................................................................................... 5 前言 ......................................................................................................................................... 7 1概述 ...................................................................................................................................... 8 1.1网络经济简介 .............................................................................................................. 8 1.2网络经济时代财务会计 .............................................................................................. 8 1.3网络经济下的会计财务 .............................................................................................. 9 2网络经济的影响 ................................................................................................................ 11 2.1 网络经济对财务会计的影响 .................................................................................... 11 2.2 网络经济时代信息科学技术对财务会计管理的影响 ............................................ 12 2.3 网络经济对企业的财务会计环境的影响 ................................................................ 13 2.4 在现代信息技术下网络经济对会计发展的影响 .................................................... 14 3．网络会计的挑战 ............................................................................................................. 17 3.1网络经济对财务会计的挑战..................................................................................... 17 3.2网络经济对会计人员的挑战..................................................................................... 18 4 网络经济下的财务会计发展.......................................................................................... 19 4.1网络经济时代财务会计的必然发展趋势 ................................................................. 19 4.2网络经济时代财务会计管理过程中存在的一些问题 ............................................. 20 4.3应对网络经济时代财务会计管理问题的相关对策 ................................................. 23 4.4正确处理网络会计财务处理存在的问题，使其健康发展 ..................................... 25 总结 ....................................................................................................................................... 27
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