对网络会计的探讨  

A DISCUSSION OF NETWORK ACCOUNTING

作　　者：戚英华[1] 谢员珠[1] 

机构地区：[1]西南大学经济管理学院,重庆北碚400716

出　　处：《西南农业大学学报（社会科学版）》2006年第1期83-85,共3页Journal of Southwest Agricultural University:Social Science Edition

摘　　要：网络会计作为知识经济时代产生的一种全新会计,它因其先进性和对环境的适应能力必将成为财务会计发展的主流。就当前来说,网络会计值得研究和探讨的问题很多,但急需解决的是网络会计对传统财务会计的冲击致使网络会计缺乏理论的支持,以及网络会计在发展中存在的问题。本文就此进行了探讨,并尝试性地提出相应的对策。As a brand new accounting in the era of knowledge economy, network accounting is destined to become the mainstream of accounting owing to its ability to adapt to the changing environment. At present, network accounting has many problems to be studied and discussed. But the most urgent problem is that network accounting lacks theoretical support due to its impact on the traditional accounting. This article focuses on these problems and comes up with some measures for their solution.

关 键 词：网络会计 特点 问题 对策 

分 类 号：F230[经济管理—会计学]