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网络会计的发展现状及对策探析
引用本文:刘芮珺.网络会计的发展现状及对策探析[J].平原大学学报,2004,21(2):22-23.
作者姓名:刘芮珺
作者单位:新乡师范高等专科学校,河南,新乡,453000
摘    要:跨入21世纪,网络时代改变了整个社会的生产结构和劳动结构,打破了传统的企业管理模式和会计模式,由此,也动摇了传统会计理论的框架,网络会计应运而生,反映出与当今时代会计不同的特征.本文对网络会计的会计特征及面临的问题做出分析,进而对发展网络会计的策略作一浅探.

关 键 词:网络会计  现状  对策
文章编号:1008-3944(2004)02-0022-02
修稿时间:2004年3月3日

The Discussion about the Status quo of the Development of Network Accounting and Its Strategies
LIU Rui-jun.The Discussion about the Status quo of the Development of Network Accounting and Its Strategies[J].Journal of Pingyuan University,2004,21(2):22-23.
Authors:LIU Rui-jun
Abstract:At the beginning of the 21st century, network age changed the structure of production and labour of the whole society, broke the mode of management and accounting of a traditional enterprise, and also shook the framework of the traditional accounting theory. Network accounting has emerged as the times demand. It reflects different characteristics from the accounting of this age. The article analyses the characteristics of network accounting and the problems we are confronted with, and discusses the strategies of the development ofnetwork accounting.
Keywords:network accounting  status quo  strategy
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