网络环境下会计核算流程的探讨  

The Discussion of Accounting Process under the Environment of Network

作　　者：吕小凤[1] 王伟国[1] 

机构地区：[1]石河子大学经济与管理学院,新疆石河子832000

出　　处：《山东纺织经济》2012年第11期47-50,73,共5页Shandong Textile Economy

摘　　要：较详细地分析了手工的、电算化的会计核算流程的发展现状、应用以及它们各自的优缺点,由此来探讨网络环境下会计核算流程的发展趋势。通过调研(主要是网络和相关书籍的查阅)、分析总结、图标示意、对比分析等为主的研究方法,对网络环境下的会计核算流程进行了比较全面深入的分析探讨。通过这些分析探讨可以看出,网络环境下的会计核算流程有着手工会计核算流程和电算化会计核算流程无法比拟的优势。This paper analyzes the present development situation, application and their own advantages and disadvantages of manual and computerized accounting process, and then to discuss the development trend of the accounting process under the network environment. The accounting process under network environment is analyzed and discussed comprehensively and deep, mainly through methods of the research Of investigation （mainly network and related books of access）, analyzing and summarizing, icon beckoned, contrast analysis. And we can see the incomparable advantages of the accounting process under the network environment.

关 键 词：会计流程 会计核算流程 网络环境 

分 类 号：F230[经济管理—会计学]