我国网络会计的特点及其对传统财务会计实务的影响分析  

Our Country Network Accountant's Characteristic and to Tradition Financial Inventory Accounting Practice Influence Analysis

作　　者：袁伟[1] 

机构地区：[1]吉林省建设银行计划财务部,吉林长春130061

出　　处：《山东纺织经济》2009年第3期23-24,32,共3页Shandong Textile Economy

摘　　要：随着网络信息时代的到来,互联网对财务会计的影响程度越来越大,使得财务会计无论从理论还是实践上都有了翻天覆地的变化。文章首先介绍网络会计的定义,然后重点分析它的特点及其对传统财务会计实务的影响。Along with the network information age arrival, the internet is more and more big to financial inventory accounting＇s influence, causes financial inventory accounting regardless of practiced from the theory on all had the earth-shaking change, the article first introduced the network accountant＇s definition, has analyzed its characteristic and to tradition financial inventory accounting with emphasis the practice influence.

关 键 词：网络会计 及时性 完整性 

分 类 号：F23[经济管理—会计学]