電子商務(wù)對(duì)傳統(tǒng)會(huì)計(jì)的影響下的網(wǎng)絡(luò)會(huì)計(jì)出現(xiàn)與發(fā)展

頁數(shù) 12 字?jǐn)?shù) 10666

[摘要]電子商務(wù)（Electronic-Commerce)是指人們利用電子手段進(jìn)行商業(yè)、貿(mào)易等商務(wù)活動(dòng)，是商務(wù)活動(dòng)的電子化、網(wǎng)絡(luò)化和數(shù)字化。 隨著Interner的飛速發(fā)展，基于Internet的電子商務(wù)企業(yè)大批出現(xiàn)，使傳統(tǒng)會(huì)計(jì)學(xué)面臨巨大的挑戰(zhàn)，同時(shí)也促進(jìn)了會(huì)計(jì)理論和會(huì)計(jì)實(shí)務(wù)的發(fā)展，催生了一種新型會(huì)計(jì)——網(wǎng)絡(luò)會(huì)計(jì)。網(wǎng)絡(luò)會(huì)計(jì)是電子商務(wù)的重要組成部分,作為網(wǎng)絡(luò)技術(shù)與會(huì)計(jì)應(yīng)用相結(jié)合的產(chǎn)物,網(wǎng)絡(luò)會(huì)計(jì)在發(fā)展中面臨著一系列問題。網(wǎng)絡(luò)安全、信息交流等相關(guān)問題出現(xiàn)的越來越多，但這不是網(wǎng)絡(luò)會(huì)計(jì)發(fā)展的阻礙，相反，解決的這些問題就能使網(wǎng)絡(luò)會(huì)計(jì)飛速發(fā)展。
文章詳實(shí)地剖析了客觀存在的問題,提出了相應(yīng)的措施。

[關(guān)鍵詞]電子商務(wù),網(wǎng)絡(luò)會(huì)計(jì),網(wǎng)絡(luò)安全

Abstract:The electronic commerce( Electronic- Commerce) mean that the people make use of the electronics means to carry on the business activities, such as business and trade...etc., ising the business activity electronical, the network turns to turn with numeral. Fly along with the Interner to develop soon, appear according to the Internet the electronic commerce business enterprise large quantity, make the traditional accounting face the huge challenge, also promoted accountancy's theories and accounting practices develop, urge to born a kind of new accountancy- network's accountancy.The accountancy of the network is the importance of the electronic commerce to constitute the part, being the network technique to attend meeting the outcome that account application's combine together, network the accountancy faces a series of problem in the development.The related problem of etc. of the network safety, the information exchanges appear more and more, but this is not the network accountancy the bar of the development, contrary, these problems for resolves can make network the accountancy flies to develop soon.
The article analyzed the objective and existent problem thoroughly, putting forward the homologous measure.

Key words:Electronic-Commerce,Network accountancy,Network security
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