Network accounting-Essay代写精选－r51due

英国essay论文精选范文：“Network accounting”，这篇论文讨论了网络会计问题。网络会计的产生与发展，是会计发展史的一个重要的里程碑。网络会计作为一个新生事物，打破了传统的企业管理模式和会计模式。动摇了传统会计的理论框架，是现代财务史上的重要变革。网络会计是网络发展的必然产物，是企业会计发展的主流。网络会计具有的优越性给企业运作带来的效益是肯定的，但由于网络会计是在网络环境下运作的，使它不可避免会遇到许多问题。

The network plays an important role in people's lives. It spreads the latest and the most complete information of society and provides convenience for people to understand the world society. It is not only the carrier of information dissemination, but also the production of enterprises Business activities to provide a new place to create a new economic organization and mode of operation, thus changing the traditional management and trading patterns.

The emergence of the Internet. So that the socio-economic information system has undergone tremendous changes. E-commerce has become the business mode and enterprise survival mode in the network era. Electronic operation mode makes enterprise management information realize digital management. New enterprise systems such as Internet enterprise and virtual enterprise begin to appear a new economic form, such as network economy, Economic and gradually formed. Financial accounting, as a sub-system of economic information system, has been the most direct and far-reaching influence.

Accounting computerization is the form of electronic computer instead of manual accounting, accounting, reimbursement process, it is a technical means of accounting "change." Accounting computerization of the arrival of the accounting staff from the kind of day and night buried in the copy, calculation, sorting, aggregation, reconciliation and other heavy manual work freed, so that they can free up their energy, and gradually from the "accounting" accounting shift " Management "accounting to improve the efficiency of accounting work and the quality of accounting information, and promote the standardization of accounting work, modernization and information management rules laid the foundation. However, some problems are exposed in practice. First, the commonality of accounting software is poor, accounting subsystem cannot be used for data exchange, information sharing, control and management, and cannot be integrated with other subsystems to form enterprise management information system. At the same time, with the globalization of the world economy, the increase in foreign trade, enhance international exchanges, and China's financial software does not have multi-language, but also in accounting and financial management, some do not meet international practice and international accounting standards, cannot meet the needs of multinational enterprises and enterprise groups. In the era of network information, a new problem arises from the single accounting computerization work, such as long data transmission time, no sharing of resources, poor information exchange and inconvenience for information users to view the data. The emergence of network accounting to make up for these shortcomings.

In the network accounting environment, the risk of information distortion. Although the transfer of paperless information can effectively avoid some of the man-made accounting distortion caused by the phenomenon, but still cannot rule out electronic documents, electronic books may have been tampered with without leaving traces of behavior. The traditional reliance on effectiveness and a clear economic responsibility ensured that the document ceased to exist. In the absence of valid identification, the recipient of the information has reason to suspect the authenticity of the financial data; similarly, as the sender, there is a similar concern that the message can be correctly identified and downloaded by the receiver.

Accounting information transmitted on the Internet during the process, at any time may be competitors or hackers illegal network interception and malicious tampering. Corporate financial data is a major trade secret, once intercepted, the loss may be immeasurable. But in the current network technology, even a highly confidential government website military sites will be illegal invasion, the general business is even more so. Viruses also affect the security and authenticity of information, these important issues need to be addressed.

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The realization of network accounting must rely on the computer, but if the computer hardware equipment failure, ranging from normal work, while the paralysis of the entire device, resulting in huge economic losses and intangible losses, and even lead to disaster. Hardware resources, if subject to natural disasters and man-made damage, even without these problems, the hardware system due to external signal interference and the loss of the machine itself, are not permanently normal operation.

Network is a double-edged sword, it is the use of the Internet in the enterprise to find potential trading partners to complete online transactions, it will also expose themselves at risk. The correct selection and configuration of the software system is the key to the safe operation of the network financial system. If the software selection is not correct, or not timely upgrade software patches, configuration parameters unqualified, will reduce the security level and efficiency of software operation, security vulnerabilities, vulnerable to external attack damage, and even normal electronic accounting cannot Implementation of security risks.

The network makes the enterprise know each other deepen, how to make use of the accounting information of other enterprises of the Internet to make timely and effective comparative analysis, come to this enterprise decision-making information, and further realize the accounting value accounting and accounting financial management and decision support layer, New Demand for Accounting Software Development. At the same time, network accounting also put forward new and higher requirements for the accounting software operating environment.

Network accounting need to understand the management, flexibility, creativity, accounting personnel, not limited to only master the accounting knowledge, can only handle daily financial accounting staff. In recent years, the number of accounting graduates rose sharply, but the front-line staff in the field of financial accounting, corporate culture is still relatively low overall requirements for the network accounting requirements of both computers and English ability to distance there is a prominent demand. Other companies do not attach importance to the continuing education and training of accountants, support is not enough.

In order to make full use of the advantages brought by network accounting and ensure the quality and security of information data, we should start from the following aspects, network technology as the basis, combined with accounting needs to ensure network security and effective transmission of information.

Computer replacement manual accounting should strengthen the accounting computerized system maintenance, the use of personnel management, the establishment of job responsibility system is to ensure the smooth implementation of accounting computerization. On the management of accounting personnel to reflect the "responsibility, rights and interests of the combination of" principle, clear all types of personnel in the system of duties, authority and interests linked. The establishment of a sound system of job responsibility, on the one hand is to improve efficiency and give full play to the operating efficiency of the system; the other hand, to strengthen the internal containment to protect the security of capital markets.

To strengthen the management of data entry. The good input data off to ensure the authenticity of the data entry, integrity, legitimacy. The data should be checked before entering the system, input work should also be shared by more than one group; on the input data, code, etc. to conduct the necessary checks to ensure its authenticity, integrity and legitimacy.

Daily operation and management refers to the daily operation of the system management to ensure the normal operation of the system to complete the work of accounting, accounting information to ensure the safety and integrity. If the operation management system is not sound or the implementation of ineffective, will give all kinds of illegal fraud to take advantage of the opportunity, if the operation is not correct will lead to the destruction or loss of accounting data within the system, accounting errors, affecting the normal operation of the system , Until the output of the accounting statements is not correct; if the various data backup is not timely, it is possible in the system failure cannot restore the accounting information, if not timely records of various errors, it may make the system error, or output is incorrect , Unrealistic accounting information.

On the one hand, improve internal control, set up in the operating system data protection agencies, confidential computer files should be called when the login name, date, use and use the results, modify the file and data must be logged for future reference. At the same time the system can automatically identify the effective terminal entry, when there are illegal users trying to login or use the wrong password, the system will lock the terminal, freeze the user ID, record the situation and immediately report to the police. On the other hand, the security of the network system is improved.

Improve the traditional accounting software. Traditional accounting software to replace manual accounting for the main purpose of the external accounting of the traditional accounting, which has been far from being able to meet the needs of network accounting. Accounting software under the network accounting should improve the versatility and practicability of accounting software. Enterprises should be based on its own characteristics to buy commercial software for secondary development, and through the interface and system integration methods to overcome the secondary development software and commercial software can not share the shortcomings, but also can consider the introduction of artificial intelligence technology, give full play to expert systems in the Forecasting, decision-making role in the work to strengthen the accounting management control functions. To meet the requirements of network accounting.

Network accounting in the operation there are some problems, but compared with the traditional accounting has its advantages are obvious, as long as we solve the existing problems, maximize its advantages, to achieve enterprise digital management, improve work efficiency and Economic efficiency of enterprises. In short, with the continuous development of the Internet, network accounting will be more widespread attention and application, and will solve the existing problems, so as to maximize its advantages, become the most promising new areas of modern accounting.

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