网络会计:会计发展的新领域  

Network Accountant:The New Field of the Development of Accountant

作　　者：刘雪晶[1] 白鹰[2] 李丹 

机构地区：[1]锦州师范学院,辽宁锦州121013 [2]辽宁工学院,辽宁锦州121001 [3]吉通公司,辽宁锦州121013

出　　处：《辽宁工学院学报（社会科学版）》2003年第3期17-18,共2页Journal of Liaoning Institute of Technology（Social Science Edition)

摘　　要：网络经济促进了会计的发展 ,引发了会计工作方式和会计职能的转变 ,在互联网环境下需要对各种交易和对象进行确认、计量和披露 ,因而会计领域产生了一个新的学科网络会计。本文针对其特征、面临的问题以及发展措施进行探讨。Cybereconomy brings about an accounting advance, which causes the change of ways of accountant work and transition of accountant function. Under the internet we must confirm, measure and reveal various kinds of trade and targets. Therefore the accounting field develops a new disciplineNetwork accountant. This article discusses characteristics, problems and developments of this new field.

关 键 词：网络会计 问题 措施 

分 类 号：F23[经济管理—会计学]