摘 要

隨著信息時(shí)代的到來(lái)，計(jì)算機(jī)作為對(duì)信息處理最為快捷有效的工具，在各行各業(yè)中得以廣泛應(yīng)用。作為網(wǎng)絡(luò)經(jīng)濟(jì)的基礎(chǔ)，Internet正在改變整個(gè)社會(huì)的生產(chǎn)結(jié)構(gòu)和勞動(dòng)結(jié)構(gòu)，人類(lèi)社會(huì)傳統(tǒng)的工作方式和管理方式，計(jì)算機(jī)會(huì)計(jì)信息系統(tǒng)本身是會(huì)計(jì)改革的產(chǎn)物，它一直是會(huì)計(jì)學(xué)科革新的先鋒，網(wǎng)絡(luò)引起的技術(shù)革命自然也在會(huì)計(jì)領(lǐng)域得到了響應(yīng)，網(wǎng)絡(luò)會(huì)計(jì)應(yīng)運(yùn)而生。本文首先分析了網(wǎng)絡(luò)會(huì)計(jì)產(chǎn)生的背景；然后探討了網(wǎng)絡(luò)會(huì)計(jì)的概念、目標(biāo)和特征及其定位，論文的重點(diǎn)是網(wǎng)絡(luò)會(huì)計(jì)對(duì)xxx集團(tuán)xxx財(cái)務(wù)的影響，包括財(cái)務(wù)軟件對(duì)新瑪特的影響、對(duì)企業(yè)內(nèi)部控制的影響和網(wǎng)絡(luò)環(huán)境下xxx集團(tuán)xxx存在風(fēng)險(xiǎn)問(wèn)題的研究，指出了在互聯(lián)網(wǎng)環(huán)境下，傳統(tǒng)會(huì)計(jì)理念應(yīng)予以變革，并嘗試性地指出xxx集團(tuán)xxx存在的問(wèn)題；再次，本文對(duì)網(wǎng)絡(luò)會(huì)計(jì)的安全問(wèn)題進(jìn)行了簡(jiǎn)單的探究，并簡(jiǎn)要提出了相關(guān)的策略。

【關(guān)鍵詞】 網(wǎng)絡(luò)會(huì)計(jì) 會(huì)計(jì)信息系統(tǒng) 會(huì)計(jì)業(yè)務(wù)流程 內(nèi)部控制











Abstract
With the advent of the information age, the computer as the most efficient for information processing in the tool, professions is widely used. Computer accounting information system itself is the product of accounting reform and the economic base as a network; Internet is transforming the social structure of the production structure and labor, human society, traditional ways of working and management methods. It has been a pioneer in innovative accounting discipline, the network caused by the technological revolution, too, is the response fields of accounting, network accounting emerged. This paper analyzes the network accounting background; and then discusses the network of accounting concepts, objectives and characteristics of its positioning, the paper focuses on the network accounting for Dashang group of Daqing New Mart, including financial software on the New Mart influence on the internal control of big business and network environment of Daqing New Mart Group, problem of the risks pointed out in the Internet environment, the traditional accounting concept should be change, and experimented with that a new Large Business Group Matt problems; again, this accounting of network security issues a simple study and put forward relevant policy brief.

Keywords network accounting accounting information system accounting business process internal control

目 錄
摘要 I
Abstract II

第1章 緒論 1
1.1 選題背景 1
1.2 國(guó)內(nèi)外研究現(xiàn)狀 1
1.2.1 國(guó)內(nèi)研究現(xiàn)狀 1
1.2.2 國(guó)外研究現(xiàn)狀 2
1.3 研究目的及意義 3
1.3.1 研究的目的 3
1.3.2 研究的意義 3
第2章 網(wǎng)絡(luò)會(huì)計(jì)的理論基礎(chǔ) 5
2.1 網(wǎng)絡(luò)會(huì)計(jì)的含義、特點(diǎn) 5
2.1.1 網(wǎng)絡(luò)會(huì)計(jì)的含義 5
2.1.2 網(wǎng)絡(luò)會(huì)計(jì)的特點(diǎn) 5
2.2 網(wǎng)絡(luò)會(huì)計(jì)的會(huì)計(jì)主體和會(huì)計(jì)目標(biāo) 6
2.2.1 網(wǎng)絡(luò)會(huì)計(jì)的主體 6
2.2.2 網(wǎng)絡(luò)會(huì)計(jì)的目標(biāo) 7
2.3 網(wǎng)絡(luò)會(huì)計(jì)與會(huì)計(jì)基本理論 8
2.4 網(wǎng)絡(luò)會(huì)計(jì)對(duì)會(huì)計(jì)實(shí)務(wù)影響 9
第3章 XXX集團(tuán)XXX網(wǎng)絡(luò)會(huì)計(jì)現(xiàn)狀及分析 10
3.1 XXX集團(tuán)XXX網(wǎng)絡(luò)會(huì)計(jì)現(xiàn)狀 10
3.1.1 xxx集團(tuán)xxx基本情況 10
3.1.2 xxx集團(tuán)xxx網(wǎng)絡(luò)財(cái)務(wù)軟件體系 11
3.2 新瑪特網(wǎng)絡(luò)會(huì)計(jì)的內(nèi)部控制問(wèn)題 14
3.2.1 數(shù)據(jù)處理引起的內(nèi)部控制問(wèn)題 14
3.2.2系統(tǒng)電算化引起的內(nèi)部控制問(wèn)題 15
3.3 新瑪特網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)的安全問(wèn)題 16
3.3.1 硬件系統(tǒng)存在的安全問(wèn)題 16
3.3.2 軟件系統(tǒng)存在的安全問(wèn)題 16
3.3.3 會(huì)計(jì)數(shù)據(jù)的安全問(wèn)題 17
第4章 完善新瑪特網(wǎng)絡(luò)會(huì)計(jì)應(yīng)用的策略 19
4.1加強(qiáng)網(wǎng)絡(luò)會(huì)計(jì)系統(tǒng)內(nèi)部控制的必要性 19
4.1.1 防范企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn) 19
4.1.2新瑪特應(yīng)適應(yīng)互聯(lián)網(wǎng)時(shí)代發(fā)展趨勢(shì) 19
4.2 從軟件方面保護(hù)會(huì)計(jì)數(shù)據(jù)的安全 20
4.3建立必要的管理制度 21
4.4 建立預(yù)防病毒的安全措施 23
4.5 建立對(duì)黑客的防護(hù)措施 23

結(jié)束語(yǔ) 25
致謝 26
參考文獻(xiàn) 27


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