【摘要】： 20世紀(jì)90年代,隨著信息系統(tǒng)的發(fā)展,加上Internet的出現(xiàn),電子商務(wù)的誕生,網(wǎng)絡(luò)向世界范圍擴(kuò)充。Internet的爆炸性發(fā)展改變著經(jīng)濟(jì)、社會(huì)、文化的結(jié)構(gòu)與運(yùn)行方式,改變著人們的思維方式,其廣度與深度都是以往任何一次產(chǎn)業(yè)革命所無(wú)法比擬的。隨著網(wǎng)絡(luò)經(jīng)濟(jì)的發(fā)展,傳統(tǒng)審計(jì)遇到了空前嚴(yán)重的挑戰(zhàn),傳統(tǒng)的審計(jì)模式將無(wú)法滿足網(wǎng)絡(luò)時(shí)代審計(jì)的需求,急需一種新型的審計(jì)模式,這就必然會(huì)導(dǎo)致網(wǎng)絡(luò)審計(jì)的產(chǎn)生。而對(duì)網(wǎng)絡(luò)審計(jì)進(jìn)行前瞻性研究具有很強(qiáng)的現(xiàn)實(shí)意義。 本文從網(wǎng)絡(luò)經(jīng)濟(jì)時(shí)代下的電子商務(wù)環(huán)境下出發(fā),對(duì)網(wǎng)絡(luò)審計(jì)的理論和方法、步驟以及網(wǎng)絡(luò)審計(jì)所面臨的問(wèn)題和解決對(duì)策進(jìn)行了探討。目前網(wǎng)絡(luò)審計(jì)理論的研究還不多,而隨著計(jì)算機(jī)技術(shù)、現(xiàn)代通信技術(shù)以及國(guó)際互聯(lián)網(wǎng)技術(shù)的迅猛發(fā)展,在以網(wǎng)絡(luò)經(jīng)濟(jì)為代表的知識(shí)經(jīng)濟(jì)時(shí)代下傳統(tǒng)審計(jì)面臨著嚴(yán)峻的考驗(yàn),傳統(tǒng)審計(jì)將逐步發(fā)展為互聯(lián)網(wǎng)絡(luò)計(jì)算機(jī)審計(jì)系統(tǒng),即網(wǎng)絡(luò)審計(jì)。 本文一共分為四部分: 第一部分:首先對(duì)電子商務(wù)的產(chǎn)生、交易流程和電子商務(wù)應(yīng)用的三個(gè)階段做了介紹。電子商務(wù)(Electronic Commerce)是利用計(jì)算機(jī)網(wǎng)絡(luò)進(jìn)行的商務(wù)交易和商務(wù)服務(wù)活動(dòng)的總稱。從宏觀上講,電子商務(wù)是計(jì)算機(jī)網(wǎng)絡(luò)帶來(lái)的又一次革命,旨在通過(guò)電子手段建立一種新的經(jīng)濟(jì)秩序,它不僅涉及電子技術(shù)和商業(yè)交易本身,而且涉及到諸如金融、稅務(wù)、教育等社會(huì)層面;從微觀角度說(shuō),電子商務(wù)是指各種具有商業(yè)活動(dòng)能力的實(shí)體(生產(chǎn)企業(yè)、商貿(mào)企業(yè)、金融機(jī)構(gòu)、政府機(jī)構(gòu)、個(gè)人消費(fèi)者等)利用網(wǎng)絡(luò)和先進(jìn)的數(shù)字化傳媒技術(shù)進(jìn)行的各項(xiàng)商業(yè)貿(mào)易活動(dòng),這其中包括兩個(gè)基本點(diǎn),一是活動(dòng)要有商業(yè)背景,二是網(wǎng)絡(luò)化和數(shù)字化。 針對(duì)電子商務(wù)的交易流程和電子商務(wù)交易各階段的研究,本文交代清楚了網(wǎng)絡(luò)審計(jì)所處的電子商務(wù)環(huán)境。電子商務(wù)各類基本交易活動(dòng)都要事先通過(guò)網(wǎng)上的認(rèn)證中心進(jìn)行安全性等的認(rèn)證,本文所要論述的
[Abstract]:In the 1990s, with the development of information system, the emergence of Internet and the birth of electronic commerce, the network expanded to the world. The explosive development of Internet changed the structure and operation of economy, society and culture. Changing people's way of thinking, its breadth and depth are unparalleled by any previous industrial revolution. With the development of the network economy, the traditional audit has met with unprecedented serious challenges, the traditional audit mode will not meet the needs of the audit in the network era, and a new type of audit mode is urgently needed, which will inevitably lead to the emergence of the network audit. It is of great practical significance to carry on the prospective research on the network audit. Starting from the electronic commerce environment in the era of network economy, this paper discusses the theory and method of network audit, its steps, the problems faced by network audit and the solutions to it. However, with the rapid development of computer technology, modern communication technology and Internet technology, the traditional audit is facing a severe test in the era of knowledge economy represented by network economy. The traditional audit will gradually develop into the Internet computer audit system, that is, the network audit. This paper is divided into four parts: the first part: the emergence of electronic commerce, the transaction process and the three stages of the application of electronic commerce are introduced. E-commerce (Electronic Commerce) is the general name of business transaction and business service activity using computer network. From a macro point of view, electronic commerce is another revolution brought about by the computer network, aimed at building a new economic order through electronic means, involving not only electronic technology and business transactions themselves, but also such as finance, taxation, Social dimensions such as education; From a micro perspective, e-commerce refers to entities with commercial capabilities (production enterprises, business enterprises, financial institutions, government agencies, etc.) The commercial and trade activities carried out by using the network and advanced digital media technology include two basic points, one is that the activities should have commercial background, the other is networking and digitization. Based on the research of the electronic commerce transaction process and the various stages of the electronic commerce transaction, this paper explains clearly the electronic commerce environment in which the network audit is located. All kinds of basic transaction activities of electronic commerce must be authenticated in advance through the authentication center on the internet.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 韓付平;信息化環(huán)境下的電子審計(jì)證據(jù)采集與使用研究[D];太原理工大學(xué);2011年

2 龐改花;基于電子商務(wù)視角下的網(wǎng)絡(luò)審計(jì)體系建構(gòu)[D];長(zhǎng)沙理工大學(xué);2011年

3 胡穎梅;網(wǎng)絡(luò)審計(jì)風(fēng)險(xiǎn)問(wèn)題研究[D];山西財(cái)經(jīng)大學(xué);2013年

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本文編號(hào)：2404578