关于电子商务与网络会计信息系统的研究  

A Research on E-commerce and Network Accounting Information System

作　　者：陈建松[1] 李蓓蕾[1] 程新[1] 

机构地区：[1]温州职业技术学院财会系,浙江温州325035

出　　处：《温州职业技术学院学报》2003年第3期9-13,共5页Journal of Wenzhou Polytechnic

摘　　要：在电子商务环境下会计信息系统主要是基于互联网来实现的。本文指出网络会计是把会计 核算和财务管理从企业内部扩展到外部,并提出如何实现远程报表、远程报账、远程查询、远程监控等 功能,使传统会计的弊端得以改善。文章就构建适应网络财务的内部控制体系作了研究。In e-commerce, the accounting information system is carried out through Internet. This article points out that network accounting expands the accounting calculation and financial management from the inside of an enterprise to the outside. At the same time, it discusses how to carry out long-distance report, long-distance inquiry and long-distance monitor so as to perfect the traditional accounting. In general, the article makes some research on how to construct the internal control system to suit the network finance.

关 键 词：电子商务 网络 会计信息系统 企业 

分 类 号：F713.36[经济管理—产业经济] F275