会计网络化的系统性研究
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摘要
会计是随着社会生产的发展和经济管理的要求而产生、发展并不断完善起来的。信息化社会、电子商务时代，意味着知识经济、网络经济和创新经济的到来。与之相适应，未来的会计系统模式不可避免的将以网络化的形式出现。该模式以其与现代信息技术的高度融合、与业务管理系统的高度协同、高效率的集中式管理、高度实时化的动态核算、强大的远程处理能力等特点为会计业界人士所津津乐道。但与此同时，也不免会带来一些与传统会计思维模式迥然相异的理论挑战和实践性问题。比如，网络经济下如何重新审视会计的会计职能和会计目标、企业业务流程和会计业务流程重组、网络财务信息披露的模式，以及令人甚为关心的网络安全等诸多问题。所以，本论文选题就从网络会计系统对传统会计系统的重塑和当今网络会计界所面临的普遍问题提出一些分析的观点和解决的方向。
1。文章分为四大部分，第一部分先从会计网络化的现实意义和实施前提着手，明确了会计网络化与传统会计相比的优越之处和迫切性，然后从网络经济环境、成本效益原则、软件、人力资源支持等方面阐述了会计网络化所必须遵循的前提条件。当然，会计网络化后的信息系统必然具有与传统会计不同的一些特征，这也在文章第一部分加于表述。
会计网络化产生于现代的网络经济时代，一些新的经济现象也会对传统会计的基本理论有一定的冲击，我们必须对一些受影响的部分进行重新思考和理解。其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。
2。文章的第二部分则着重分析了会计网络化结构体系的基本架构。其实，在真正意义上的会计网络化的系统结构在内是一个与经营管理及各种业务活动紧密联接的内部网络子系统，是一个完全网络化的计算机系统，对外则与各种对外业务的处理及特定目的相联系，通
过与多种公用系统的多极链接融入整个社会网络系统。这里，先从会计网络化的物理架构出发，分别讨论了内部网、外部网的一些基本要求，而后，对如何选择会计软件，网络会计软件必须具备的特点作了列举和描述。
如将会计网络化，就必须克服现有的会计业务流程（传统会计）所固有的缺陷，继而，对会计业务流程的重组和再造便具有了很重要的理论和现实意义。如何进行会计业务流程重组？会计业务流程改造需要实现的主要目标是什么？这便是本文引入的问题，在文章中作了详细的分析。
接着结合到现实角度，分析了会计核算怎样实行网络化、存在有哪些问题及如何解决。
第二部分的最后简要地谈了一下会计网络化处理系统的一些崭新的特征。
3．会计网络化后的财务报告的新模式及网络化披露的新特点将是文章很主要的一个部分。其中分析了网络化财务报告的特点、网络化财务报告质量特征的创新以及披露的形式、内容，最后还关注了网络化财务报告质量的若干矛盾并提出了一些解决方案。当然，具体内容将在文中作详细的阐述。
4．提及会计网络化，怎样认识风险和化解风险，怎样进行内部和外部控制将是不可不忽略和回避的主题。会计网络化具有传统会计难于企及的优点，但最大的缺点也正是计算机系统作为物理存在的系统所固有的缺陷，一些在传统会计中所没有的新的风险是摆在所有从事会计网络化人员面前的一道难题。本文在这一方面也花了较大篇幅加于分析和尝试解决。
论文试图在如下方面有所创新：
1．尝试用系统性的眼光来审视会计网络化。本文先从理论的角度对会计网络化和传统会计作了一些对比和分析。具体在会计目标和部分会计假设、会计职能作了必要的论述。然后分别在实践方面、技术层面和整个信息系统的信息披露、风险控制等操作性部分加于引申。
2．对会计业务流程改造的意义及怎样重组作出了详细地分析。会计业务流程再造是会计网络化过程必要的条件之一，而怎样改造则一直是一件较为另人头痛的事情。本文便从剖析现有会计业务流程入手，到引出会计业务流程改造的方法及需要实现的主要目标（包括事件驱动—Event Driven），进行了图文并茂的阐述。
3．对网络化财务报告质量的若干矛盾进行了有针对性地试图解决 。
4．对会计网络化信息系统的风险问题有较为详细和独到地描述。
The Systematic Analysis for the Network Process of Accounting (NPA)
Accounting comes into being and becomes perfect step by step with the development of the social and economic progress. Information-based society, e-commerce era, mean the arrival of kownledge economy , cyber economy and innovation economy . Correspondingly, the systematic mode of the accountant will unavoidably appear in the form of networking in the future. Although NPA has many superiorities compared with the traditional accounting, some new problems come with it. For example, how can we re-recognize the accounting function and the accounting objective, BPR( Business Process Reengineering), network mode of the disclosure of financial information, network security risk ,and so on? So, in this thesis, these problems will be discussed in detail and some solutions will also be enduced.
This thesis is divided into four major parts.The first part discusses NPA’s definition, superiorities compared with the traditional accounting, and explains the precondition of NPA from the point of view of such respects as cybereconomy environment, cost-effective principle, software, the support of the human resources. Then the features different from the contraditional accounting are listed.
In the second section of the Part One, some basic academic subjects are analyzed. This section includes the discussions of accounting objective, functions of accounting, principle of historical cost, accrual basis.
In Part Two ,the basic framework of NPA is discussed emphatically. In fact, the systematic structure of the NPA is divide into internal and external parts, the inside part is totally a computer system ,a subsystem of the whole framework, and the outside part has the multipolar chains with the social network system.
Whereafter, BPR and the practical network process of the financial accounting are carefully described.
At the end of Part Two ,the author also tries to introduce some new features of network processing system of accounting.
The new mode of network finanacial statements and the new features of the announcement through the internet occupy a very large proportion in this thesis. The innovations to the quality features of network finanacial statements 、the form and content of the announcement are analyzed, then the author focuses on some paradoxes of the quality of network financial statements and offered some solutions. Of course, all of the details are discussed at length in the thesis.
How to find and clear away risks, and how to control them from both inside and outside are inevitable subjects in NPA. Network accouting has many predominance over the traditional accounting, but the physical being of the computer system also makes up its fatal weakness, and some new risks which can’t be found in traditional accounting will be the new problem facing to all the accountants. In this thesis, much attention are paid in the analysis of them and the way of trying to offer some solutions.
In this thesis, the author tries to make some innovations in following aspects:
Trying to view accounting networking systematicly. First, the author compares network accounting and traditional accounting from the point of view of theoretics. Accounting objectives, accounting assumptions and accounting functions are discussed. Then the author
makes some explications on the operational parts such as practice of the NPA, technologies and the risk control and so on.
About BPR. BPR is necessary for NPA, but how to implement BPR is always a problem. In this thesis, the author discusses the solution of the BPR( including Event Driven )and its main objectives with the help of tables and figures.
Trying to offer operational solutions for the paradoxes of the quality of network financial statements.
Some special solutions of the network processing system of accounting risks are offered.
1。文章分为四大部分，第一部分先从会计网络化的现实意义和实施前提着手，明确了会计网络化与传统会计相比的优越之处和迫切性，然后从网络经济环境、成本效益原则、软件、人力资源支持等方面阐述了会计网络化所必须遵循的前提条件。当然，会计网络化后的信息系统必然具有与传统会计不同的一些特征，这也在文章第一部分加于表述。
会计网络化产生于现代的网络经济时代，一些新的经济现象也会对传统会计的基本理论有一定的冲击，我们必须对一些受影响的部分进行重新思考和理解。其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。
2。文章的第二部分则着重分析了会计网络化结构体系的基本架构。其实，在真正意义上的会计网络化的系统结构在内是一个与经营管理及各种业务活动紧密联接的内部网络子系统，是一个完全网络化的计算机系统，对外则与各种对外业务的处理及特定目的相联系，通
过与多种公用系统的多极链接融入整个社会网络系统。这里，先从会计网络化的物理架构出发，分别讨论了内部网、外部网的一些基本要求，而后，对如何选择会计软件，网络会计软件必须具备的特点作了列举和描述。
如将会计网络化，就必须克服现有的会计业务流程（传统会计）所固有的缺陷，继而，对会计业务流程的重组和再造便具有了很重要的理论和现实意义。如何进行会计业务流程重组？会计业务流程改造需要实现的主要目标是什么？这便是本文引入的问题，在文章中作了详细的分析。
接着结合到现实角度，分析了会计核算怎样实行网络化、存在有哪些问题及如何解决。
第二部分的最后简要地谈了一下会计网络化处理系统的一些崭新的特征。
3．会计网络化后的财务报告的新模式及网络化披露的新特点将是文章很主要的一个部分。其中分析了网络化财务报告的特点、网络化财务报告质量特征的创新以及披露的形式、内容，最后还关注了网络化财务报告质量的若干矛盾并提出了一些解决方案。当然，具体内容将在文中作详细的阐述。
4．提及会计网络化，怎样认识风险和化解风险，怎样进行内部和外部控制将是不可不忽略和回避的主题。会计网络化具有传统会计难于企及的优点，但最大的缺点也正是计算机系统作为物理存在的系统所固有的缺陷，一些在传统会计中所没有的新的风险是摆在所有从事会计网络化人员面前的一道难题。本文在这一方面也花了较大篇幅加于分析和尝试解决。
论文试图在如下方面有所创新：
1．尝试用系统性的眼光来审视会计网络化。本文先从理论的角度对会计网络化和传统会计作了一些对比和分析。具体在会计目标和部分会计假设、会计职能作了必要的论述。然后分别在实践方面、技术层面和整个信息系统的信息披露、风险控制等操作性部分加于引申。
2．对会计业务流程改造的意义及怎样重组作出了详细地分析。会计业务流程再造是会计网络化过程必要的条件之一，而怎样改造则一直是一件较为另人头痛的事情。本文便从剖析现有会计业务流程入手，到引出会计业务流程改造的方法及需要实现的主要目标（包括事件驱动—Event Driven），进行了图文并茂的阐述。
3．对网络化财务报告质量的若干矛盾进行了有针对性地试图解决 。
4．对会计网络化信息系统的风险问题有较为详细和独到地描述。
The Systematic Analysis for the Network Process of Accounting (NPA)
Accounting comes into being and becomes perfect step by step with the development of the social and economic progress. Information-based society, e-commerce era, mean the arrival of kownledge economy , cyber economy and innovation economy . Correspondingly, the systematic mode of the accountant will unavoidably appear in the form of networking in the future. Although NPA has many superiorities compared with the traditional accounting, some new problems come with it. For example, how can we re-recognize the accounting function and the accounting objective, BPR( Business Process Reengineering), network mode of the disclosure of financial information, network security risk ,and so on? So, in this thesis, these problems will be discussed in detail and some solutions will also be enduced.
This thesis is divided into four major parts.The first part discusses NPA’s definition, superiorities compared with the traditional accounting, and explains the precondition of NPA from the point of view of such respects as cybereconomy environment, cost-effective principle, software, the support of the human resources. Then the features different from the contraditional accounting are listed.
In the second section of the Part One, some basic academic subjects are analyzed. This section includes the discussions of accounting objective, functions of accounting, principle of historical cost, accrual basis.
In Part Two ,the basic framework of NPA is discussed emphatically. In fact, the systematic structure of the NPA is divide into internal and external parts, the inside part is totally a computer system ,a subsystem of the whole framework, and the outside part has the multipolar chains with the social network system.
Whereafter, BPR and the practical network process of the financial accounting are carefully described.
At the end of Part Two ,the author also tries to introduce some new features of network processing system of accounting.
The new mode of network finanacial statements and the new features of the announcement through the internet occupy a very large proportion in this thesis. The innovations to the quality features of network finanacial statements 、the form and content of the announcement are analyzed, then the author focuses on some paradoxes of the quality of network financial statements and offered some solutions. Of course, all of the details are discussed at length in the thesis.
How to find and clear away risks, and how to control them from both inside and outside are inevitable subjects in NPA. Network accouting has many predominance over the traditional accounting, but the physical being of the computer system also makes up its fatal weakness, and some new risks which can’t be found in traditional accounting will be the new problem facing to all the accountants. In this thesis, much attention are paid in the analysis of them and the way of trying to offer some solutions.
In this thesis, the author tries to make some innovations in following aspects:
Trying to view accounting networking systematicly. First, the author compares network accounting and traditional accounting from the point of view of theoretics. Accounting objectives, accounting assumptions and accounting functions are discussed. Then the author
makes some explications on the operational parts such as practice of the NPA, technologies and the risk control and so on.
About BPR. BPR is necessary for NPA, but how to implement BPR is always a problem. In this thesis, the author discusses the solution of the BPR( including Event Driven )and its main objectives with the help of tables and figures.
Trying to offer operational solutions for the paradoxes of the quality of network financial statements.
Some special solutions of the network processing system of accounting risks are offered.
引文
1．吴旺盛：论网络时代会计目标下的会计业务流程重组---《会计研究》2000-6.
2．许永斌：基于互联网的会计信息系统控制 ---《会计研究》2000 -8
3．刘明忠：论企业管理环境和会计网络化----江苏财经信息网 http://www.jscj.net/
4．李玉琪：事项会计理论和网络会计信息系统---《经济师》2003-5
5．许必建：会计核算网络化初探----《商业会计》 2000-2
6．胡冬鸣：构建多元性会计信息网络系统的理论与技术设想--《中国会计电算化》2002-8
7．王晓鹏：网络化会计系统的结构研究--《辽宁财税》2003-4
8．杨平波：网络会计信息系统的内部控制---中华会计网校 http://www.chinaacc.com/
9．王惠君：网络时代财务报告浅探---《中国会计电算化》 2000-11
10．郭徐咸：《会计学基础》---西南财经大学出版社
2．许永斌：基于互联网的会计信息系统控制 ---《会计研究》2000 -8
3．刘明忠：论企业管理环境和会计网络化----江苏财经信息网 http://www.jscj.net/
4．李玉琪：事项会计理论和网络会计信息系统---《经济师》2003-5
5．许必建：会计核算网络化初探----《商业会计》 2000-2
6．胡冬鸣：构建多元性会计信息网络系统的理论与技术设想--《中国会计电算化》2002-8
7．王晓鹏：网络化会计系统的结构研究--《辽宁财税》2003-4
8．杨平波：网络会计信息系统的内部控制---中华会计网校 http://www.chinaacc.com/
9．王惠君：网络时代财务报告浅探---《中国会计电算化》 2000-11
10．郭徐咸：《会计学基础》---西南财经大学出版社