网络会计【外文翻译】

外文翻译

Network accounting

Material Source: Scientific Electronic Library Online Author: Behrman With the advent of the information age, computer information processing as the most efficient and effective tool, can be widely applied in all walks of life. This discipline in the accounting, computerized accounting information to the emergence of a qualitative leap in processing, with the emergence of Internet, the global network of information processing become the inevitable trend of history, the lack of single operational system has become increasingly evident, in order to adapt to environmental changes, network accounting have emerged to make up for the shortcomings of the computerized accounting, a new development of the accounting field. This paper will have a network of accounting and characteristics of the accounting theory and practice as well as the impact of the technical aspects of the issue were discussed.

First, the selection of network accounting, characteristics and the impact of its computerized accounting

（1）the selection of network accounting and features

With the completion of the information superhighway, the Internet economy era has arrived and accounting are also in the network environment has changed. The Internet so that enterprises in the world within the scope of information exchange and information sharing; enterprise internal network technology in the management of enterprises, so that enterprises closed out the "local" system, the internal information of enterprises external real-time open house at the same time so that enterprises including the financial sector, all sectors to achieve the optimal allocation of resources. In order to adapt to this change, make better use of the advantages of the network, network accounting is created.

Network environment for the accounting information system to provide the maximum, comprehensive information support. Especially Intranet, which uses Internet technology to establish a series of enterprise management information system, a network interface regrouping way, the result is the accounting treatment for more and more data in electronic form directly stored in the computer network

Among. This accounting information-processing network has the following characteristics:

On-line feedback. Application of network technology to enable enterprises to each of the real-time changes can be reflected.

Fully reflecting the function. Through online access, information needs to be open for all enterprises in the online financial and non-financial information.

Real-time analysis and comparison functions. Network environment, including Internet online database of all corporate information. Enterprise financial officers in the same industry on the basis of other enterprises in the financial indicators, analysis and comparison, correctly forecast the direction of the future development of enterprises.

（2）Computer Network Accounting for the impact of accounting

In recent decades, with the International Centre for Information Technology under the influence of the wave to the people to strengthen the computer as the center of information processing tools in the area of accounting, computerized accounting has been the development and spread. It compared to the manual processing method of accounting information have made great progress, it allows vector data processing tools have greatly change and improve work efficiency and ensure the quality of information processing.

But in the era of network information to the work of the single computerized accounting and the emergence of new issues, such as data transmission a long time, can not share resources, exchange of information poor and information users view data such as inconvenient. Network Accounting and made up for these shortcomings with the following advantages:

Sharing resources. A computer on a network can not only use the information, also can be used with other computers on the network information.

Equipment sharing. Network after a computer on a network to share the various server hardware and software, especially some valuable facilities, upgrade the efficiency and cost-effective use of resources.

Communications convenient. Even after the network, information on the network can use the faster computer communications sector.

Distributed processing. A complex task can be divided into a number of parts from different computers on the network at the same time, thereby improving the system's overall performance.

Second, network accounting of basic accounting theory and practice of