目 录
摘 要··························································1
Abstract··························································1
一、中小企业财务管理的典型特征····························1
（一）财务组织架构···············································1
（二）财务管理制度················································1
二、中小企业财务管理发展现状······························2
三、网络环境对现行财务管理模式的影响·························3
四、网络环境下中小企业财务管理模式的创新·····················4
（一）水平总线型财务组织架构的建立····························4
（二）财务集权与财务分权的权度控制····························4
（三）程序化管理和非程序化管理的有机结合·····················5
（四）开放式柔性财务管理方式的引入····························5
（五）虚拟财务组织及其功能的构造······························6
（六）财务资金管理活动的外包···································6
五、 实施网络财务应采取的策略··································7
（一）完善企业信息管理··········································7
（二）加强企业信息安全管理······································7
（三）网络财务技术人才策略·····································8
六、总结···························································8
摘 要
以Internet为核心的数字时代对我们社会的发展、经济的进步和文化的繁荣起着至关重要的影响。电子商务是以Internet在经济领域的应用为本质特征，其影响已经渗透到了社会生活的每个方面,是经济发展的重要推动力量。会计行业也已对信息技术产生了很深的依赖性。由IT所引起的变革风波正在侵蚀着会计的最底线,商业运营的方式因为它而改变,信息需求者必须要用新的信息模式来进行决策,无论内部或是对外报告会计都得改进。会计范例在第三次风波得以创建,组织和行政上的变革必须以实施这一变革性的会计范例为基础，变革会计范例已成为会计理论和方法创新在信息化时代立足的必然选择。本文针对在以Internet环境影响下对会计信息进行了系统的实证分析,并提出了企业发展和提升企业的竞争力以及会计信息系统原则、方法和步骤等重要意见,并对目前基于Iniranet环境下会计基础理论受到会计信息影响的进行了评估,并提出了一些含金量很高的的结论。
关键词:网络环境 财务管理 模式研究
Abstract
The Internet as the core of the digital age plays a crucial impact on the development of our society, economic progress and cultural prosperity. E-commerce is the application of the Internet in the economic field as the essential characteristics, its influence has penetrated into every aspect of social life, is an important driving force for economic development. The accounting industry has also had a deep dependence on IT. The storm caused by the IT change is eroding the bottom line accounting commercial operation as it changes, the information needs of those who have to use a new mode of information to make decisions, whether internal or external report accounting had to be improved. Accounting example in the third storm to be created, based on the organizational and administrative changes must implement this transformative accounting example, the change in the accounting paradigm has become the inevitable choice of accounting theory and methods based on the innovation in the information era. In this paper, the empirical analysis of the system to Internet environment under the influence of the accounting information, and the important views of enterprise development, and enhance the competitiveness of enterprises, as well as accounting information system principles, methods, and procedures, and based on Iniranet environment under accounting the basic theory by accounting information impact assessment, and high gold content.
Keywords: network environment, accounting and auditing accounting software risk management
