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基于电子商务环境下的网络审计研究

发布时间:2019-01-08 12:15  文章来源:笔耕文化传播
【摘要】: 20世纪90年代,随着信息系统的发展,加上Internet的出现,电子商务的诞生,网络向世界范围扩充。Internet的爆炸性发展改变着经济、社会、文化的结构与运行方式,改变着人们的思维方式,其广度与深度都是以往任何一次产业革命所无法比拟的。随着网络经济的发展,传统审计遇到了空前严重的挑战,传统的审计模式将无法满足网络时代审计的需求,急需一种新型的审计模式,这就必然会导致网络审计的产生。而对网络审计进行前瞻性研究具有很强的现实意义。 本文从网络经济时代下的电子商务环境下出发,对网络审计的理论和方法、步骤以及网络审计所面临的问题和解决对策进行了探讨。目前网络审计理论的研究还不多,而随着计算机技术、现代通信技术以及国际互联网技术的迅猛发展,在以网络经济为代表的知识经济时代下传统审计面临着严峻的考验,传统审计将逐步发展为互联网络计算机审计系统,即网络审计。 本文一共分为四部分: 第一部分:首先对电子商务的产生、交易流程和电子商务应用的三个阶段做了介绍。电子商务(Electronic Commerce)是利用计算机网络进行的商务交易和商务服务活动的总称。从宏观上讲,电子商务是计算机网络带来的又一次革命,旨在通过电子手段建立一种新的经济秩序,它不仅涉及电子技术和商业交易本身,而且涉及到诸如金融、税务、教育等社会层面;从微观角度说,电子商务是指各种具有商业活动能力的实体(生产企业、商贸企业、金融机构、政府机构、个人消费者等)利用网络和先进的数字化传媒技术进行的各项商业贸易活动,这其中包括两个基本点,一是活动要有商业背景,二是网络化和数字化。 针对电子商务的交易流程和电子商务交易各阶段的研究,本文交代清楚了网络审计所处的电子商务环境。电子商务各类基本交易活动都要事先通过网上的认证中心进行安全性等的认证,本文所要论述的
[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.
【学位授予单位】:西南财经大学
【学位级别】:硕士
【学位授予年份】:2006
【分类号】:F239.1

【引证文献】

相关硕士学位论文 前3条

1 韩付平;信息化环境下的电子审计证据采集与使用研究[D];太原理工大学;2011年

2 庞改花;基于电子商务视角下的网络审计体系建构[D];长沙理工大学;2011年

3 胡颖梅;网络审计风险问题研究[D];山西财经大学;2013年



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