试论网络会计体系及其发展  

Research on a Network Accounting System and Its Development

作　　者：胡学莲[1] 

机构地区：[1]武汉理工大学基建处,湖北武汉430070

出　　处：《武汉理工大学学报（信息与管理工程版）》2003年第3期148-150,共3页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：重点讨论网络会计形成的必备条件,阐明网络会计体系的基本架构及处理系统。初步分析了网络会计存在的问题,提出了网络会计发展的若干建议,期望能促进网络会计的发展与完善。Prerequisites to establish a network accounting system are discussed, and the framework of this system and its processing system are described. Problems existing in this system are pointed out, and suggestions are advanced so as to boost the development of this system and achieve the perfection of this system.

关 键 词：网络会计 结构体系 处理系统 

分 类 号：F239[经济管理—会计学]