网络会计对传统会计的影响研究  

Research on the Influence of Network Accounting on Traditional Accounting

作　　者：吴翔[1] 林源[1] WU Xiang;LIN Yuan(Xinhua College Sun Yat-sen University,Guangzhou 510520)

机构地区：[1]中山大学新华学院

出　　处：《财务与金融》2018年第2期42-46,共5页Accounting and Finance

摘　　要：互联网经济的到来催生了网络会计这一全新的会计模式,它具有更加便捷、高效、不受时空限制的特点,为网络经济的发展保驾护航。网络会计不仅动摇了传统会计理论的框架,也弥补了传统会计实务的不足,还在会计人才需求上形成了新方向。面对这些变化,我们应在信息安全、技术开展和人才培养方面做出相应对策,以保证网络会计的健康发展。The arrival of the Internet economy has spawned a new accounting model of network accounting,which is more convenient,efficient,and free from time and space constraints,and it provides an escort for the development of the Internet economy.Network accounting not only shakes the framework of traditional accounting theory,but also makes up the insufficiency of traditional accounting practice,and it also forms a new direction for the requirements of accounting talents.Faced with these changes,we should make corresponding countermeasures in information security,technology development,and personnel training to ensure the healthy development of network accounting.

关 键 词：网络会计 传统会计 电子商务 经济发展 

分 类 号：F230[经济管理—会计学]