本文選題：電子商務(wù) + 網(wǎng)絡(luò)審計��； 參考：《哈爾濱工程大學(xué)》2002年碩士論文

【摘要】： 以Internet為核心網(wǎng)絡(luò)技術(shù)的發(fā)展與應(yīng)用，使整個社會步入了全新的電子商務(wù)時代。電子商務(wù)不但改變了傳統(tǒng)交易的特征、方式，，還給許多相關(guān)產(chǎn)業(yè)帶來了前所未有的發(fā)展契機(jī)。網(wǎng)絡(luò)審計正是基于這樣一個時代環(huán)境應(yīng)運(yùn)而生。所謂網(wǎng)絡(luò)審計是指注冊會計師及會計師事務(wù)所利用網(wǎng)絡(luò)對電子經(jīng)濟(jì)活動的真實(shí)性、合法性，對網(wǎng)絡(luò)系統(tǒng)可靠性等進(jìn)行的特殊類型的經(jīng)濟(jì)鑒證活動。實(shí)踐中的網(wǎng)絡(luò)審計不僅有傳統(tǒng)審計在網(wǎng)絡(luò)經(jīng)濟(jì)中的延伸，還需要全新的網(wǎng)絡(luò)審計理論做指導(dǎo)。文中結(jié)合傳統(tǒng)審計實(shí)踐及網(wǎng)絡(luò)技術(shù)和電子商務(wù)的新特點(diǎn)對網(wǎng)絡(luò)審計理論內(nèi)容和實(shí)踐步驟都做了詳細(xì)的論述。 受電子商務(wù)和網(wǎng)絡(luò)經(jīng)濟(jì)的發(fā)展程度的影響以及相關(guān)法規(guī)、技術(shù)及人才因素的制約，網(wǎng)絡(luò)審計的全面應(yīng)用和實(shí)施還有許多工作要做，但本文認(rèn)為，未來的全面發(fā)展的電子商務(wù)時代，網(wǎng)絡(luò)審計取代傳統(tǒng)審計必將是時代的必然。關(guān)于網(wǎng)絡(luò)審計的全面推進(jìn)和實(shí)施，文中創(chuàng)造性的提出了幾個急需解決的問題：即盡快建立全新的網(wǎng)絡(luò)審計理論體系、加快進(jìn)行網(wǎng)絡(luò)審計技術(shù)開發(fā)與創(chuàng)新和網(wǎng)絡(luò)審計人才的培養(yǎng)以及政府職能的轉(zhuǎn)化等以盡快推進(jìn)全方位網(wǎng)絡(luò)化的進(jìn)程�？傊詴嫀熂皶嫀熓聞�(wù)所應(yīng)緊緊抓住這一時代契機(jī)，積極變革傳統(tǒng)審計，開展網(wǎng)絡(luò)審計，這既是審計向前發(fā)展的必要的和重要的一步，也是電子商務(wù)健康有序發(fā)展的重要一步。
[Abstract]:With the development and application of network technology based on Internet, the whole society has entered a new era of e-commerce.Electronic commerce has not only changed the characteristics and ways of traditional transactions, but also brought unprecedented opportunities to the development of many related industries.Network audit is based on such an era environment arises at the historic moment.The so-called network audit refers to the special type of economic authentication activities of certified public accountants and accounting firms using the network to the authenticity, legitimacy and reliability of the network system.The network audit in practice not only has the extension of the traditional audit in the network economy, but also needs the brand-new network audit theory to do the instruction.Combined with the traditional audit practice and the new characteristics of network technology and electronic commerce, the theoretical content and practical steps of network audit are discussed in detail in this paper.Affected by the development of electronic commerce and network economy and restricted by related laws and regulations, technology and talents, there is still much work to be done in the comprehensive application and implementation of network audit.In the future, with the development of e-commerce, it will be inevitable for network audit to replace traditional audit.As for the comprehensive promotion and implementation of network audit, this paper creatively puts forward several problems that need to be solved: establishing a new network audit theory system as soon as possible.To speed up the development and innovation of network audit technology, the cultivation of network audit talents and the transformation of government functions, etc., in order to promote the process of all-around network as soon as possible.In short, CPA and accounting firms should seize the opportunity of this era, actively change the traditional audit, carry out network audit, which is the necessary and important step for the development of audit.It is also an important step in the healthy and orderly development of e-commerce.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2002
【分類號】：F239.1

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本文編號：1743963