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网络会计的发展及必须化解的风险
引用本文:黄婕.网络会计的发展及必须化解的风险[J].科技广场,2005(3):95-97.
作者姓名:黄婕
作者单位:东华理工学院,南昌,344000
摘    要:在我们跨入21世纪之际,由现代信息技术,特别是网络技术引发的全球信息化浪潮冲击着传统社会生产的每一个角落,网络化、数字化、知识化已成为时代的主旋律。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,网络时代的会计也必将反映出与当今时代会计不同的特征。本文拟对网络会计的发展及必须化解的风险作一浅探。

关 键 词:网络会计  电子商务  会计主体
文章编号:1671-4792-(2005)03-0095-03

Development of the Network Accounting and Risk that must be Avoided
Huang Jie.Development of the Network Accounting and Risk that must be Avoided[J].Science Mosaic,2005(3):95-97.
Authors:Huang Jie
Abstract:Modern information technology, especially global information-based tide caused by network technology has great impact on traditional production. Networking and digitization have become the themes of the times. Network Age has changed the whole production and labour structure, broken traditional enterprise management mode and accounting mode, accordingly, shaken the frame of the traditional accounting theory. This thesis tries to probe into the development of network accounting and the risk that must be avoided.
Keywords:Network accounting  E-commerce  Accounting subject
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