试论网络会计的发展

网络会计是传统会计与网络相结合的产物,它使企业或使用者能够更加准确地了解会计以及其他与企业有关的信息,也能够使企业运用网络工具分析企业的现状及其财务指标等。目前,我国网络会计的发展还处于起步阶段,很多环节和细节方面的运作及处理有待完善,必须构建涵盖技术、管理、法律及人才等措施的保障体系,从而增加网络会计的可实施和可发展性。

On the Development of Internet Accounting

Internet accounting is a result of combining traditional accounting withinternet. It will enable the enterprise and user to more accurately understand theinformation of accounting and some other aspects concerned with business. It can bealso utilized for the enterprise to analyze the current situation and accounting indexby means of internet equipment. At present, the internet accounting in China is stillin an initial phase, and its implementation and processing in a lot of links and detailsneed to be consummated. It is necessary to build a system of protection, which cancover technology, management, laws and human resource so as to strengthen thecondition of practicing and developing internet accounting.