实施网络会计面临的问题与对策思考

网络会计是基于协同开放的网络计算技术,以财务管理为核心,整合业务管理与财务信息,能够在互联网环境下实现财务管理模式、财会工作方式及各种远程操作并支持电子商务,从而帮助企业实现事中动态会计核算与在线财务管理,达到管理数字化、信息化的现代财务管理系统。网络会计的核心问题是安全问题。电子商务的异军突起带来会计无纸化、网络财务软件的开发难、网络会计人才缺乏的问题。解决网络会计的安全问题,应从电子信息内部控制、技术控制两个方面采取措施;建立网上安全认证机构;加快制定符合国情的电子商务法律法规;前瞻、适用、可控、科学地开发网络财务软件;培养复合型人才,提高财务人员的整体素质。

Problems in Network Accounting and Its Countermeasures

The network accounting is a modern system for financial management.Based on the network computing technique,the network accounting centering on the financial accounting under the network (circumstances) can carry out the pattern of the financial management,the style of book-keeping and (accounting) and various remote operations and support e-commerce so as to contribute to the dynamic (accounting) and (on-line) financial management of enterprises and to achieve the goal of (digitalization) and (informatization) of the management.The essential problem of network accounting is related to the security,moreover,the problems such as the paperless accounting,the difficulties in the development of financial (software) and the lack of (network) accounting talents are caused by the surprising rise of e-commerce.The (security) problem of the (network) (accounting) will be solved by taking measures in the control of electronic (information) and techniques,establishing security authenticated institutes,drawing up laws and regulations conformed to the realities in (China) and improving the qualities of accountants by cultivating composite talents.