摘要
网络技术的快速发展为会计信息的使用者提供了更为及时的会计信息。但随着网络经济的迅速发展,会计内部的监督控制越来越困难,因而在网络会计系统中建立和健全一套完整的内部控制体系就显得尤为重要。
The rapid development of the web technology has provided the users of accounting information with more timely accounting information. With the swift development of the web economy, it has become more difficult to conduct the internal control in accounting. Therefore, it is necessary to establish and perfect a set of internal control system.
出处
《现代财经（天津财经大学学报）》
CSSCI
2003年第8期39-41,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
网络环境
内部控制
网络会计系统
电子商务
Web Environment
Internal Control
Web Accounting System
E-Commerce
