电子商务时代的网络审计研究

发布时间：2018-04-13 09:46

本文选题：电子商务 + 网络审计　；参考：《哈尔滨工程大学》2002年硕士论文

【摘要】： 以Internet为核心网络技术的发展与应用，使整个社会步入了全新的电子商务时代。电子商务不但改变了传统交易的特征、方式，，还给许多相关产业带来了前所未有的发展契机。网络审计正是基于这样一个时代环境应运而生。所谓网络审计是指注册会计师及会计师事务所利用网络对电子经济活动的真实性、合法性，对网络系统可靠性等进行的特殊类型的经济鉴证活动。实践中的网络审计不仅有传统审计在网络经济中的延伸，还需要全新的网络审计理论做指导。文中结合传统审计实践及网络技术和电子商务的新特点对网络审计理论内容和实践步骤都做了详细的论述。受电子商务和网络经济的发展程度的影响以及相关法规、技术及人才因素的制约，网络审计的全面应用和实施还有许多工作要做，但本文认为，未来的全面发展的电子商务时代，网络审计取代传统审计必将是时代的必然。关于网络审计的全面推进和实施，文中创造性的提出了几个急需解决的问题：即尽快建立全新的网络审计理论体系、加快进行网络审计技术开发与创新和网络审计人才的培养以及政府职能的转化等以尽快推进全方位网络化的进程。总之，注册会计师及会计师事务所应紧紧抓住这一时代契机，积极变革传统审计，开展网络审计，这既是审计向前发展的必要的和重要的一步，也是电子商务健康有序发展的重要一步。
[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.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.1

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