目 录
一、网络会计的概述·································································· 1
二、相网络会计的产生和发展···················································· 1
(一)网络会计的产生································································· 1
(二)网络会计的发展································································· 2
(三)网络会计的特点································································· 2
三、网络会计的发展趋势··························································· 3
(一)会计职能延伸和明显化························································ 3
(二)风险防范意识增强······························································ 3
(三)软件和网络融合现代信息技术·············································· 3
(四)增强内部控制和经济管理····················································· 4
四、网络会计存在的安全问题···················································· 4
(一)会计信息的真实性······························································ 4
(二)会计信息的安全性······························································ 5
(三)会计人员对网络会计信息的适应性问题·································· 5
(四)会计信息的合法性问题························································ 5
五、网络安全问题的对策建议···················································· 6
(一)网络安全方面····································································· 6
(二)硬件以及软件方面······························································ 6
(三)会计从业人员方面······························································ 7
(四)网络会计法律法规方面························································ 7
六、结语··················································································· 8
注释·························································································· 9
参考文献················································································· 10