論網(wǎng)絡(luò )會(huì )計與網(wǎng)絡(luò )財務(wù)

摘要:會(huì )計是隨著(zhù)社會(huì )生產(chǎn)的發(fā)展和經(jīng)濟管理的要求而產(chǎn)生、發(fā)展并不斷完善起來(lái)的。信息化社會(huì )和電子商務(wù)的出現將我們帶入了一個(gè)知識經(jīng)濟、網(wǎng)絡(luò )經(jīng)濟的時(shí)代。與之相適應的未來(lái)的會(huì )計模式必將以網(wǎng)絡(luò )會(huì )計的形式出現。網(wǎng)絡(luò )會(huì )計是在互聯(lián)網(wǎng)環(huán)境下對各種交易和事項進(jìn)行確認、計量和披露的會(huì )計活動(dòng)。它是建立在網(wǎng)絡(luò )環(huán)境基礎上的會(huì )計信息系統，是電子商務(wù)的重要組成部分。網(wǎng)絡(luò )會(huì )計的出現動(dòng)搖了傳統會(huì )計中會(huì )計主體、持續經(jīng)營(yíng)、會(huì )計分期、貨幣計量等會(huì )計假設的地位。在網(wǎng)絡(luò )環(huán)境下，作為企業(yè)管理核心的財務(wù)管理也由傳統的桌面財務(wù)走向網(wǎng)絡(luò )財務(wù)。和傳統財務(wù)管理相比，網(wǎng)絡(luò )財務(wù)拓展了財務(wù)管理的空間、加快了財務(wù)數據處理的實(shí)時(shí)性、降低了財務(wù)管理的成本、提高了財務(wù)管理的效能。近年來(lái)，會(huì )計理論界對網(wǎng)絡(luò )會(huì )計和網(wǎng)絡(luò )財務(wù)都分別做過(guò)探討，可是將兩者放在一起進(jìn)行比較分析的卻不多見(jiàn)。本文就是對網(wǎng)絡(luò )會(huì )計與網(wǎng)絡(luò )財務(wù)進(jìn)行比較分析，探討一下兩者之間存在的區別和聯(lián)系。

關(guān)鍵詞:互聯(lián)網(wǎng) 網(wǎng)絡(luò )會(huì )計 網(wǎng)絡(luò )財務(wù) 區別 聯(lián)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

在當前信息技術(shù)飛速發(fā)展的大背景下，會(huì )計信息處理方面的變革可謂是一波未平，一波又起。如果我們把計算機在會(huì )計信息系統中的運用理解為現代會(huì )計信息處理工作中的第一次飛躍的話(huà)，那么，隨著(zhù)計算機網(wǎng)絡(luò )的出現，在這全新通訊技術(shù)手段的支持下，會(huì )計信息處理工作中基于信息處理技術(shù)發(fā)展的第二次飛躍又產(chǎn)生了，這就是網(wǎng)絡(luò )環(huán)境下的會(huì )計信息處理。
隨著(zhù)國際互聯(lián)網(wǎng)（Internet）的出現，企業(yè)在全球范圍內的信息交流和信息共享成為可能，而企業(yè)內部網(wǎng)（Intranet）技術(shù)的發(fā)展和在企業(yè)管理中的運用使得企業(yè)的內部信息的實(shí)時(shí)對外開(kāi)放成為現實(shí)，這必將使企業(yè)內部的資源優(yōu)化配置得到進(jìn)一步的提高。網(wǎng)絡(luò )時(shí)代的來(lái)臨必將使傳統會(huì )計演變?yōu)榫W(wǎng)絡(luò )會(huì )計。信息流成為企業(yè)的生命線(xiàn)，這就要求企業(yè)注重運用科學(xué)的理論和方法去改善其經(jīng)營(yíng)管理，尤其是財務(wù)管理。加快企業(yè)全面管理信息化的進(jìn)程，構建一條能迅速感知其所處的環(huán)境，察覺(jué)競爭者的挑戰和客戶(hù)的需求，并做出及時(shí)反應的“數字神經(jīng)系統”，而這個(gè)系統的核心應是財務(wù)系統。網(wǎng)絡(luò )財務(wù)為此提供了初步的解決方案。
一、 網(wǎng)絡(luò )會(huì )計與網(wǎng)絡(luò )財務(wù)的概念和特點(diǎn)
（一） 網(wǎng)絡(luò )會(huì )計的概念：網(wǎng)絡(luò )會(huì )計是指在互聯(lián)網(wǎng)環(huán)境下對各種交易和事項進(jìn)行確認、計量和披露的會(huì )計活動(dòng)。它是建立在網(wǎng)絡(luò )環(huán)境基礎上的會(huì )計信息系統，是電子商務(wù)的重要組成部分。它可幫助企業(yè)實(shí)現財務(wù)與業(yè)務(wù)的協(xié)同，實(shí)現遠程報表、報賬、查帳、審計等遠程處理，以及事中動(dòng)態(tài)會(huì )計核算與在線(xiàn)財務(wù)管理，支持電子單據與電子貨幣，從而改變財務(wù)信息的獲取與利用方式。

1．實(shí)時(shí)性。網(wǎng)絡(luò )在信息傳輸與信息獲取方面的一個(gè)重大特征是實(shí)時(shí)性。網(wǎng)絡(luò )會(huì )計實(shí)現了實(shí)時(shí)跟蹤的功能，可以動(dòng)態(tài)地跟蹤企業(yè)的每一項

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