1、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
2、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
3、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
4、 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
5、 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 informatio
6、n 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 e
7、nvironment 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 treatmen
8、t 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. Fu
9、lly 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 fi
10、nancial 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 Internati
11、onal 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 account
12、ing 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,
13、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 info
14、rmation, 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 conve
15、nient. 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 systems overall performance. Secon
16、d, network accounting of basic accounting theory and practice of （ 1） network accounting for the impact of the basic accounting Network Accounting is the formation of modern information technology-based, it not only changed the accounting information generation and dissemination channels, but also t
17、o the traditional accounting theory and practice brought great influence. In the accounting basic theory of the four accounting assumptions is the most important, but with a network of accounting, and four in three hypothetical assumption that changes and changes in the monetary measures only assume
18、 that nothing much has changed, but tends to be more practical. First, the assumption is that all the main accounting assumptions in the most important one, is the accounting unit, if the assumption can not be established, the following assumptions are not set up, accounting can not carry out. But t
19、he main network accounting . so it is different from traditional accounting main areas, it is difficult to determine the main accounting. Therefore we need the concept of conversion, a relatively accounting is the main web presence of this interim body to replace the traditional principal accounting
20、 assumptions, we can make it clear that the task is completed accounting functions. Second,. continue to operate in the traditional accounting assumptions need to be considered over a period of time, cost estimates and property issues such as the distribution set up, but in the network environment,
21、the network of accounting to reflect the real-time property valuation and cost. Network Accounting and the companys main network is a temporary presence on the Internet, the number is a one-time transactions, carried out after the completion of the dissolution. Again, the accounting assumptions phas
22、es from the traditional division into a form applies to the accounting division. Because of accounting information provided by the technical limitations of information processing systems require a longer time, a relatively independent of each other and during the convergence can be realized statemen
23、ts of the continuity and regularity . As high-tech communication technology and the use of computer networks, Internet companies can deal in a very short period of time to complete and immediate dissolution. So in a very short period of time, then there is no need, as long as the accounting period d
24、uring the change of uniform and can solve the problem. We can only after trading in a prepared an accounting report will be required. （ 2） network accounting of the impact of the accounting practice Accounting work is carried out in accordance with certain range, but the emergence of the network acc
25、ounting principles are some impact, and some principles should be revised, and this has brought great impact on the accounting. On the accrual basis of the impact. Its main role is a limited period of time and costs to the distribution network in the same accounting period in the accounting transact
26、ions in the period, so no cross-sharing of income and the cost of the same title, on the accrual basis of lost its foundation, another a method is more applicable to network accounting. The principle of historical cost and the impact. As mentioned earlier, the company network is a temporary organiza
27、tion, and its continued denial of operating assumptions, its cost and at the present value of the variable value fair value of more reasonable. Historical cost accounting in terms of the network has lost its significance. The challenges of the accounting statements. Provide financial statements for
28、the purpose of decision-making is true, reliable and timely accounting data. Traditional accounting, in a statement after the end of the accounting period, therefore, whether static or dynamic statements are statements for the history of defects, using networks of electronic financial statements, ac
29、counting adapt better to the requirements of decision makers. This information readily available to deal with the characteristics of the accounting statements in the past, can not be compared. The use of electronic financial reports can be effectively expand its information capacity. The impact of t
30、he accounting functions. Network Accounting for accounting, have requested oversight functions, in particular the accounting oversight functions. Because of its composition, their interests are different, the time of the accounting oversight in the network accounting into the whole transaction proce
31、ss before the transaction monitoring, transaction monitoring, transaction monitoring. Strict supervision of the implementation of these accounting network can be gua ranteed safe and effective operation. With the evolution of the times, from the accounting transition to a management-accounting type,
32、 network accounting for the emergence of accounting management have had an impact. Such as: the operation of the network accounting, information many ever-changing, we should not have high-speed transmission and error half, accounting management methods must be asked to keep pace with, the managemen
33、t of the modernization of the accounting by a higher demand. Third, network accounting in some of the problems and countermeasures （ 1） network accounting problems that exist in The information in the transfer process in the integrity and authenticity. In the network environment, the data and inform
34、ation through the network to transmission and electronic symbols instead of accounting data, instead of a magnetic medium, financial data flow in the process of confirmation chapter, and other traditional means no longer exists, it is difficult to guarantee the integrity of information and true. Fin
35、ancial information being intercepted, tamper with, such as divulging confidential financial issues requiring urgent solution. The security of network systems. As any computer on the network can obtain the information resources of other computers, the Internet enterprises in the trade, but also easy
36、at risk. Mainly because some illegal operations, such as Internet hackers, and other malicious attacks, viruses, network security is a major rival, it is necessary to take appropriate anti-virus measures. （ 2） the countermeasures In order to make better use of the advantages of network accounting, d
37、ata quality assurance and information security, the following aspects should be manpower to technology-based network with accounting needs, ensure network security effectively transmit information. Strengthen the management of data input. Network environment, the large number of different accounting
38、 business, coupled with more users to share a database, if not strict internal control system, once the lack of strict control test certificate recording of the entire network system, it is very difficult identify reasons, will directly affect the accuracy of accounting information. Thus the good da
39、ta entry clearance to ensure the authenticity of data entry, legitimacy, integrity is very important. In the system of input data must be pre-tested, the loser working group should also be more people sharing; on the importation of data, code and the school seizure necessary to ensure its legitimacy
40、 and authenticity; according to the requirements of Accounting and Network System features can be similar documents on the order of documents into several groups of people to lose. Strengthen the control of the data processing. In order to ensure the timeliness of data processing, can be distributed
41、 and centralized authorization of the two control methods. Distributed by the centralized network server unified management of the database, server, the data will be transmitted to the various workstations, each workstation in this site dealing with their respective businesses. The end of every day,
42、 every day new workstation will be dealt with the transmission of business data to the server by server, centralized order processing, and to increase the corresponding database. When authorized workstations have a business need to access the data in the network server, the server can then decide wh
43、ether to allow busy leisure visit, if authorized to visit with leisure may otherwise not allowed. Fourth， improve the network security and confidentiality of Fault-tolerant system. It usually includes both macroeconomic and microeconomic aspects of the measures. The process from the network can be s
44、een in network protocols adopted a series of fault-tolerant and error correction processing, from the macro to ensure the reliability of information transmission process. Micro measures due to specific network environment vary according to the actual situation of its fault-tolerant configuration. Th
45、e security management system. It focuses on access control, computer users with the information to the reader or modify control to a certain level within the scope of its basic approach is identity, competence and logging. In the network is usually installed three permissions, other users of the aut
46、hority granted by the system administrator. Security technology. Defense of the virus is now common method used firewall technology, it can be the virus, including the illegal visit to resist invasion in the internal network, which has played the role of the protection of internal information. For i
47、nformation flow is commonly used encryption technology, in order to prevent information leakage in the process of transmission, data is encrypted symmetric key encryption and asymmetric encryption. In short, as the Internet, Intranet and Extranet and the continuing development of network accounting
48、will be more attention and a wide range of applications, network accounting will resolve existing problems, thus to maximize its advantages, as one of the most Accounting potential new areas. 译文 网络会计 资料来源：网上科技电子图书馆 作者： 贝尔 曼 随着信息时代的到来 ， 计算机 是 信息处理的最有效率和最有效 果 的工具 ，它被 广泛应用于各行各业 。 会计电算化这门会计 学科， 在处理会计信息
49、时 出现了质的飞跃 ， 与互联网的出现 ， 成为全球网络的信息处理的必然趋势 ,但 缺乏单业务系统日趋明显 ， 网络环境条件变化 ，网络 会计 的 出现弥补 了 存在的不足 ,提出了一种新的会计电算化会计领域的发展。本文将 以 网络 会计的特点，以及会计理论与实务 对 技术方面的 影响的 问题进行了探讨。 第一、 网络会计 的 特点和会计电算化 的影响 (1)网络会计 选择 和特点 信息 社会 的 快 速发展， 网络经济时代已经来临 ， 会计 的 网络环境 也在不断地 变化。 互联网 使企业在世界范围内的信息交换、信息共享 ； 企业内部网络技术 应用于 企业管理 ， 使企业关闭 “ 地方 ” 制度 ， 企业 的 内部信息 进行 外部实时开放 ， 与此同时 ， 使企业包括金融部门 的 所有部门获得最佳的资源配置。为了适应这种变化 ， 更好地利用网络优势 ， 网络会计就产生了。网络环境对会计信息系统提供最大限度的 、 全面的信息支持。特别是网络 ， 采用网络技术建立一套企业管理信息系统、网络接口的重组 ， 结果是 在进行 会计处理 时， 越来越多的数据以电子形式直接储存在计算机网络之中。这一会计处理信息网络具有以下特点 : 联机反馈。网络技术的应用，使企业
