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网络的发展使现行会计所需处理的各种数据越来越多地以电子形式直接存储于网络与计算机中 ,将会计系统内化为INTERNET的一部分 ,对会计主体的各种经济活动进行实时反映与处理。本文就此探讨了这一环境下网络会计对传统会计的冲击及网络会计发展所面临的问题与对策。
The development of the network makes all kinds of data required by the current accounting more and more directly stored in the network and computer in the electronic form, and internalizes the accounting system as a part of INTERNET, and realizes the real-time reflection of various economic activities of the accounting entity in real time With processing. This article explores the impact of cyber-accounting on traditional accounting in this environment and the problems and countermeasures that cyber-accounting faces.