“互联网+”时代下的现代会计发展研究

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英文篇名：Research on modern accounting development under the "Internet plus" era 作者：焦丽鹃 英文作者：Jiao Li-Juan;Qilu normal university finance department; 关键词：“互联网+” ; 现代会计 ; 传统会计 ; 发展 英文关键词："Internet+";;modern accounting;;Traditional accounting;;Development 中文刊名：SYNG 英文刊名：The Journal of Shandong Agriculture and Engineering University 机构：齐鲁师范学院财务处; 出版日期：2019-06-15 出版单位：山东农业工程学院学报 年：2019 期：v.36;No.195 语种：中文; 页：SYNG201906026 页数：2 CN：06 ISSN：37-1500/S 分类号：63-64

摘要

为推动我国的信息化和电子商务的发展,"互联网+"行动计划由此诞生,如今,"互联网+"已经深入到中国各个经济领域。在"互联网+"环境中,会计行业也面临着诸多发展问题与挑战,面对技术的不断更新、云计算不断发展、互联网大数据的出现、会计职能产生变化、传统会计工作模式、工作理念都将受到冲击。本文主要以"互联网+"环境下的会计行业为背景,浅谈"互联网+"背景下的现代会计内涵,分析传统会计行业在互联网环境下出现的弊端与问题,和所面临的挑战,对会计行业在互联网环境下的发展趋势作出预测,面对不断更新的信息技术,"互联网+"时代给现代会计带来的发展机遇和挑战,提出应战方法,以期推动现代会计的进一步发展。
        in order to promote the development of informationization and e-commerce in our country,the "Internet+" action plan has been born.Now, "Internet+" has penetrated into every economic field in China.+ "in" the Internet environment,the accounting industry development is faced with many problems and challenges,in the face of technology constantly updated,the development of cloud computing,the emergence of the Internet big data,accounting function changes,the traditional accounting work mode and work ethic will suffer.In this paper,with "Internet + " under the environment of accounting industry as the background,introduction to "Internet+" under the background of modern accounting connotation,analysis of traditional accounting profession the shortcomings and problems in the Internet environment,and the challenges faced by the accounting profession development trend forecast in the Internet environment,in the face of constantly updated information technology, "Internet+" era brings to the modern accounting development opportunities and challenges,put forward the method to battle,in order to promote th e further development of the modern accounting.

引文

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