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当前网络科技正在快速发展,并且以其高效的性能应用于各个领域。互联网在我国会计中的应用,就目前状况来说,是既有优势也有缺点,优势有信息传递更加便利、账务处理更加规范等;缺陷有系统软件缺陷、网络硬件缺陷和管理层问题等。通过对网络会计现存的缺陷的分析,以及和国外发达国家会计的处理方法相比较,提出规范网络会计应用的相关法律不健全、网络和会计复合型人才缺失等四点原因。通过对原因的具体分析,制定出了完善网络会计立法、注重电脑、网络复合型人才的培养等四点应对措施。
The current network technology is rapidly developing, and with its high performance applications in all areas. The application of the Internet in our country’s accounting has both advantages and disadvantages as far as the current situation is concerned. The advantage is that information is facilitated and the accounting treatment is more standardized. Defects include system software defects, network hardware defects and management problems. Through the analysis of the existing defects of the network accounting and the comparison with the accounting methods of the developed countries, this paper proposes four reasons: the relevant laws regulating the application of network accounting are not perfect and the network and accounting compound talents are missing. Through concrete analysis of the causes, we have worked out four measures to improve the network accounting legislation and pay attention to the training of computer and network compound talents.