关键词:互联网 网络会计 网络财务 区别 联系
[Abstract] The accounting is produced, developing and perfecting constantly with the development of social production and requesting of the economical management. The appearances of information-based society and e-commerce bring us into the eras of knowledge economy and network economy. The accounting model in the future is in conformity with it appearing in the form of network accounting. Network accounting goes on confirming and measuring the accounting activities that reveals to various kinds of trade and item under the environment of Internet. It is the accounting information system based on network and the important component of e-commerce. Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting. Financial management is the core of enterprise management. It has outgrown from traditional desktop finance to network one. Comparing with traditional financial management, the network finance have expanded the space of the financial management, have accelerated the real-time character of financial data processing, can reduce the costs of the financial management, and can raise the efficiency of the financial management. In recent years, the accounting theory field have been all discussed on the network accounting and network finance respectively, it was rare that being discussed on the two comparative analysis together. This text discusses on comparative analysis to the network accounting and network finance, probes into the existing difference and connection between the two.
[Key words] internet; network accounting; network finance; difference; connection
在当前信息技术飞速发展的大背景下,会计信息处理方面的变革可谓是一波未平,一波又起。如果我们把计算机在会计信息系统中的运用理解为现代会计信息处理工作中的第一次飞跃的话,那么,随着计算机网络的出现,在这全新通讯技术手段的支持下,会计信息处理工作中基于信息处理技术发展的第二次飞跃又产生了,这就是网络环境下的会计信息处理。
随着国际互联网(Internet)的出现,企业在全球范围内的信息交流和信息共享成为可能,而企业内部网(Intranet)技术的发展和在企业管理中的运用使得企业的内部信息的实时对外开放成为现实,这必将使企业内部的资源优化配置得到进一步的提高。网络时代的来临必将使传统会计演变为网络会计。信息流成为企业的生命线,这就要求企业注重运用科学的理论和方法去改善其经营管理,尤其是财务管理。加快企业全面管理信息化的进程,构建一条能迅速感知其所处的环境,察觉竞争者的`挑战和客户的需求,并做出及时反应的“数字神经系统”,而这个系统的核心应是财务系统。网络财务为此提供了初步的解决方案。