本文選題：一類物資 + 記錄載體�。� 參考：《財會通訊》2014年31期

【摘要】：正在網(wǎng)絡(luò)環(huán)境下,無形資產(chǎn)以及會計資產(chǎn)這一類物資的保管缺乏安全性,存在較多隱患。一般而言,在會計信息系統(tǒng)中,業(yè)務(wù)活動的發(fā)生會產(chǎn)生許多原始信息,它們在傳遞以及核算的過程中主要表現(xiàn)為電子符號。在此過程中信息數(shù)據(jù)能夠通過互聯(lián)網(wǎng)有效傳遞,但是它們的記錄載體——票據(jù)卻無法通過這種途徑來傳遞,由此,出現(xiàn)了記賬憑證、相關(guān)檔案資料等與原始憑證分離的現(xiàn)象,不利于會計檢查與核算工作的開展。同時,當(dāng)前我國會計法規(guī)有明確規(guī)
[Abstract]:Under the network environment, the storage of intangible assets and accounting assets is short of security and there are many hidden dangers. Generally speaking, in the accounting information system, the occurrence of business activities will produce a lot of original information, which is mainly expressed as electronic symbols in the process of transmission and accounting. In this process, information data can be effectively transmitted through the Internet, but their record carriers-bills can not be transmitted through this way. As a result, accounting vouchers, relevant archives and other documents are separated from the original vouchers. Unfavorable to the development of accounting inspection and accounting work. At the same time, the current accounting laws and regulations in China have clear regulations.
【作者單位】： 武昌工學(xué)院;
【分類號】：F232

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