| 网络会计探析 |
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| 引用本文： | 张丽. 网络会计探析[J]. 石家庄经济学院学报, 2005, 28(4): 510-512 |
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| 作者姓名： | 张丽 |
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| 作者单位： | 中国石油化工股份有限公司,西南分公司,四川,成都,610081 |
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| 摘 要： | 网络会计是随着网络技术的发展和国际互联网应用而发展起来的一种会计模式。它的产生使传统会计无论是理论方面还是实务方面都受到了巨大的冲击。但同时网络会计的发展也面临着许多挑战。着重分析了网络会计对传统会计理论和实务的影响，分析了网络会计所面临的问题，并在此基础上提出了发展网络会计的对策。
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| 关 键 词： | 网络会计 会计理论和实务 问题 对策 |
| 文章编号： | 1007-6875(2005)04-0510-03 |
| 收稿时间： | 2005-04-18 |
| 修稿时间： | 2005-04-18 |
Discussion on Network Accounting |
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| ZHANG Li. Discussion on Network Accounting[J]. Journal of Shijiazhuang University of Economics, 2005, 28(4): 510-512 |
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| Authors: | ZHANG Li |
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| Abstract: | Network accounting is a kind of accounting model which is developed with the application of network techniques and the Intemet. It has a great impact on traditional accounting in theory and practice. However, the development of network accounting is confronted with lots of challenges. This paper analyses the influence of network accounting on traditional accounting theory and practice, and the problems that network accounting is confronted with. Some countermeasures about how to develop network accounting are proposed. |
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| Keywords: | network accounting accounting theory and practice problem countermeasure |
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