信息时代的会计主流——网络会计

信息时代的会计主流——网络会计
摘　要：信息时代的特点就是在于先进的信息技术使得人类的生活工作更加高效、便捷、快速。这也不得不使传统会计改变它一直延用的模式来适应人类的这种需求。而在这一转变过程中，传统会计将会面临前所未有的挑战。特别是现在发达的网络信息支持下，标志着信息时代对传统会计不断挑战,一个新的产物——网络会计，将会成为未来会计领域的主流。本文从网络会计产生的背景、定义、与电算化会计的辨析，网络会计的特征，与传统会计的比较，我国网络会计现状，存在问题，发展对策等相关内容作了较为深入的探讨。
关键词：信息时代，网络会计；传统会计

The Mainstream of Accounting in The information age
——Network Accounting
Abstract：Information age is characterized by advanced information technology that make human life and work more efficient, convenient and faster. It also had to change the traditional accounting model which has been extended to meet the human’s needs. In this process of change, the traditional accounting will face unprecedented challenges. Especially with the developed network information supporting, the symbol of the information age challenges traditional accounting, a new product - the network accounting, will be the mainstream of the field of accounting. From this paper, it introduces the background of the network accounting, its definition, the analysis with the computerized accounting, the features of the network accounting, the comparison with traditional accounting, the status of the network accounting, problems and development strategies of the network accounting in China, all the related content are made a more thorough discussion.
Key words：The information age   Network accounting   Traditional accounting

目    录

一、 引言………………………………………………………………………………1
二、 信息时代与网络会计的基础理论………………………………………………1
（一） 信息时代的概念……………………………………………………………1
（二） 网络会计的概念……………………………………………………………2
三、 信息时代新的会计产物——网络会计…………………………………………3
（一） 网络会计的基本特征………………………………………………………3
（二） 网络会计的优点……………………………………………………………4
（三） 网络会计与电算化会计辨析………………………………………………5
（四） 网络会计与传统会计比较…………………………………………………5
四、 我国网络会计现状分析…………………………………………………………6
五、 网络会计存在的问题及发展对策研究…………………………………………7
（一）网络会计存在的问题………………………………………………………7
（二）网络会计发展的对策………………………………………………………8
六、 结束语……………………………………………………………………………9参考文献 ………………………………………………………………………10

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