A Research On Several Issues On Network Accounting

As the high-tech information age--network era approaches, to handle theglobal infor- mation on the network has been the developing trend of historynecessarily. A new-computer accounting information system(CAIS)--networkaccounting information system based on Intranet, Extranet and Internet--has come intobeing so far.Because of defects of computer and Internet themselves, and the unbalanced popularization of China CAIS; there arise problems that restrain accounting from further development and from full exertion of its managerial function. We are faced with many problems to handle now and in the future.Firstly, the exordium of this paper briefly accounts for the background, aim and signif- icance of the research on several issues on network accounting.Nextly, to narrate the emergence , history, current situation and the future of Network accounting in the summarize.Once more, on the text this paper studies and discusses the fundamental, including network accounting connotation, similarities and differences of network accounting and traditional manual accounting and CAIS, technology criteria of network and some advantage; influencing, on trad- itional accounting theory(mainly focusing on, general principle etc.), ob- taining and making use of information; specialty, risk and precautionary, and so on. it puts forward the consult and sug- gestion.Finally, according to the above analysis, it sets forth premissal capitulation, prospect, and puts forward the future developing suggestion.