Simple analysis of the network accountant Summary:The new economy represented by computer technology， Internet technology， communication technology grows vigorously， have produced cybereconomy New economy has put forward the strong change requirement to the different fields of traditional The accountant， as a component of management， as the changes in economic era will inevitablely be developed to some extent， cybereconomy expedites the emergence of a network Through to accounting security， security， security several big problem of expositions of computer hardware of information transmission of information existed in not developing， accountant of network， this text， combine accounting basic theories， propose thinking deeply in corresponding countermeasure of solving the Keyword: Network accountant， traditional accountant， the question， think deeply in countermeasure
Electronic commerce， commonly known as e-commerce， consists of the buying and selling of products or services over electronic systems such as the Internet and other computer The amount of trade conducted electronically has grown extraordinarily since the spread of the I A wide variety of commerce is conducted in this way， spurring and drawing on innovations in electronic funds transfer， supply chain management， Internet marketing， online transaction processing， electronic data interchange (EDI)， inventory management systems， and automated data collection Modern electronic commerce typically uses the World Wide Web at least at some point in the transaction's lifecycle， although it can encompass a wider range of technologies such as e-mail as A large percentage of electronic commerce is conducted entirely electronically for virtual items such as access to premium content on a website， but most electronic commerce involves the transportation of physical items in some Online retailers are sometimes known as e-tailers and online retail is sometimes known as e- Almost all big retailers have electronic commerce presence on the World Wide WElectronic commerce that is conducted between businesses is referred to as Business-to-business or B2B B2B can be open to all interested parties ( commodity exchange) or limited to specific， pre-qualified participants (private electronic market)Electronic commerce is generally considered to be the sales aspect of e- It also consists of the exchange of data to facilitate the financing and payment aspects of the business HistoryEarly developmentThe meaning of electronic commerce has changed over the last 30 Originally， electronic commerce meant the facilitation of commercial transactions electronically， using technology such as Electronic Data Interchange (EDI) and Electronic Funds Transfer (EFT) These were both introduced in the late 1970s， allowing businesses to send commercial documents like purchase orders or invoices The growth and acceptance of credit cards， automated teller machines (ATM) and telephone banking in the 1980s were also forms of electronic From the 1990s onwards， electronic commerce would additionally include enterprise resource planning systems (ERP)， data mining and data Perhaps it is introduced from the Telephone Exchange Office， or maybe The earliest example of many-to-many electronic commerce in physical goods was the Boston Computer Exchange， a marketplace for used computers launched in The first online information marketplace， including online consulting， was likely the American Information Exchange， another pre-Internet online system introduced in Timeline1990: Tim Berners-Lee wrote the first web browser， WorldWideWeb， using a NeXT 1992: JH Snider and Terra Ziporyn published Future Shop: How New Technologies Will Change the Way We Shop and What We B S Martin's P ISBN 1994: Netscape released the Navigator browser in October under the code name M Pizza Hut offered pizza ordering on its Web The first online bank Attempts to offer flower delivery and magazine subscriptions Adult materials were also commercially available， as were cars and Netscape 0 in late 1994 introduced SSL encryption that made transactions 1995: Jeff Bezos launched A and the first commercial-free 24 hour， internet-only radio stations， Radio HK and NetRadio started Dell and Cisco began to aggressively use Internet for commercial eBay was founded by computer programmer Pierre Omidyar as AuctionW 1998: Electronic postal stamps can be purchased and downloaded for printing from the W 1999: was sold for US $5 million， which was purchased in 1997 for US $150， The peer-to-peer filesharing software Napster was 2000: The dot-com 2003: A had its first year with a full year of Business applicationsSome common applications related to electronic commerce are:E-mail and messaging Documents， spreadsheets， database Accounting and finance systems Orders and shipment information Enterprise and client information reporting Domestic and international payment systems Newsgroup On-line Shopping Messaging Conferencing Government regulationsIn the United States， some electronic commerce activities are regulated by the Federal Trade Commission (FTC) These activities include the use of commercial e-mails， online advertising and consumer The CAN-SPAM Act of 2003 establishes national standards for direct marketing over e- The Federal Trade Commission Act regulates all forms of advertising， including online advertising， and states that advertising must be truthful and non-[1] Using its authority under Section 5 of the FTC Act， which prohibits unfair or deceptive practices， the FTC has brought a number of cases to enforce the promises in corporate privacy statements， including promises about the security of consumers’ personal [2] As result， any corporate privacy policy related to e-commerce activity may be subject to enforcement by the FTCFormsContemporary electronic commerce involves everything from ordering "digital" content for immediate online consumption， to ordering conventional goods and services， to "meta" services to facilitate other types of electronic On the consumer level， electronic commerce is mostly conducted on the World Wide W An individual can go online to purchase anything from books， grocery to expensive items like real Another example will be online banking like online bill payments， buying stocks， transferring funds from one account to another， and initiating wire payment to another All these activities can be done with a few keystrokes on the On the institutional level， big corporations and financial institutions use the internet to exchange financial data to facilitate domestic and international Data integrity and security are very hot and pressing issues for electronic commerce these 电子商务或EC（英语: E-Commerce）是指在互联网(Internet)、企业内部网 (Intranet) 和增值网(VAN，Value Added Network)上以电子交易方式进行交易活动和相关服务活动，是传统商业活动各环节的电子化、网路化。电子商务包括电子货币交换、供应链管理、电子交易市场、网路营销、在线事务处理、电子数据交换（EDI）、存货管理和自动数据收集系统。在此过程中，利用到的信息技术包括：互联网、外联网、电子邮件、资料库、电子目录和行动电话。而广义上的电子商务—电子业务或EB（英语: E-Business）则是指对整个商业活动实现电子化，也就是指应用电脑与网路技术与现代信息化通信技术，按照一定标准，利用电子化工具（有时甚至指整个电子媒介领域，包括广播、电视、电话通讯等等）来实现包括电子商务(或电子交易)在内的商业交换和行政作业的商贸活动的全过程。发展历史在过去的30年间，电子商务的概念发生了很大的变化 最初，电子商务意味著利用电子化的手段，将商业买卖活动简化，通常使用的技术包括电子数据交换（EDI）和电子货币转帐，这些技术均是在20世纪70年代末期开始应用。典型的应用是将采购订单和发票之类的商业文档通过电子数据的方式发送出去。电子商务中的“电子”指的是采用的技术和系统，而“商务”指的是传统的商业模式。电子商务被定义为一整套通过网路支持商业活动的过程。在70年代和80年代，信息分析技术进入电子商务。80年代，随著信用卡、自动柜员机和电话银行的逐渐被接受和应用，这些也成为电子贸易的组成部分。进入90年代，企业资源计划（ERP）、数据挖掘和数据仓库也成为电子商务的一个部分。在“COM”时代，电子商务增加了新的组成部分——“网路贸易”，客户在数据加密传输技术支持下，利用网上商店的虚拟购物车和信用卡等电子货币支付形式，通过互联网完成商品和服务的采购。如今，电子商务的涵盖十分广泛的商业行为，从电子银行到信息化的物流管理。电子商务的增长促进了支持系统的发展和进步， 包括后台支持系统、应用系统和中间件，例如宽频和光纤网路、供应链管理模块、原料规划模块、客户关系管理模块、存货控制模块和会计核算/企业财务模块。当互联网在1994进入公众的视线时，很多记者和学者预测电子贸易将很快成为主要的商业应用模式。然而，安全协议（例如HTTPS）用了四年的时间才发展的足够成熟并获得大范围的应用。接下来，在1998年和2000年之间，大量的美国和西欧公司开发了许多不成熟的网站。虽然大量的“纯电子商务”公司在2000年和2001年的“COM”衰退期消失了，还是有很多传统的“水泥加砖块”的零售企业认识到这些“COM”公司揭示了潜在的有价值的市场空间，开始将电子商务的功能增加到网站上。例如，在在线食品销售公司Webvan倒闭后，两家传统的连锁超级市场Albertsons和Safeway都开始了附属的电子商务功能，消费者可以直接在线订购食品。电子商务的成功因素技术和组织方面在很多案例中，一个电子商务公司存活下来，不仅仅是基於自身的产品，而且还拥有一个有能力的管理团队、良好的售前服务、组织良好的商业结构、网路基础和一个安全的，设计良好的网站，这些因素包括：足够的市场研究和分析。电子商务需要有可行的商业计划并遵守供需的基本原理。在电子商务领域的失败往往和其他商业领域的一样，缺乏对商业基本原则的领会。 一支出色的被信息技术策略武装起来的管理团队。一个公司的信息战略需要成为商业流程重组的一个部分。 为客户提供一个方便而且安全的方式进行交易。信用卡是最互联网上普遍的支付手段，大约90%的在线支付均使用信用卡的方式完成。在过去，加密的信用卡号码信息通过独立的第三方支付网关在顾客和商户之间传递，现在大部分小企业和个体企业还是如此。如今大部分规模稍大的公司直接在网站上通过与商业银行或是信用卡公司之间的协议处理信用卡交易。 提供高可靠性和安全性的交易。例如利用并行计算、硬体冗余、失败处理、信息加密和网路防火墙技术来达到这个需求。 提供360度视角的客户关系，即确保无论是公司的雇员、供应商还是伙伴均可以获得对客户完整和一致的视角，而不是被选择或者过滤得信息。因为，客户不会对在权威主义（老大哥）监视的感觉有好的评价。 构建一个商业模型。如果在2000年的教科书上有这麼一段，很多“”公司可能不会破产。 设计一个电子商务价值链，关注在数量有限的核心竞争力上，而不是一个一站购齐的解决方案。如果合适的编制程序，网路商店可以在专业或者通用的特性中获得其中一个。 运作最前沿或者尽可能的接近最前沿的技术，并且在紧紧跟随技术的变化。（但是需要记住，商业的基本规则和技术的基本规则有很大的区别，不要同样在商业模式上赶时髦） 建立一个足够敏感和敏捷的组织，及时应对在经济、社会和环境上发生的任何变化。 提供一个有足够吸引力的网站。有品味的使用颜色、图片、动画、照片、字体和足够的留白空间可以达到这一目标。 流畅的商业流程，可以通过流程再造和信息技术来获得。 提供能完全理解商品和服务的信息，不仅仅包括全部产品信息还有可靠的顾问建议和挑选建议。 自然，电子商务供应商行业需要履行普世的原则，例如保证提供的商品的质量和可用性、物流的可靠性，并且及时有效的处理客户的投诉。在网路环境下，有一个独一无二的特点，客户可以获得远多於传统的“砖块+水泥”地商业环境下关於商家顾客为先一个成功的电子商务机构必须提供一个既满意而又具意义的经验给顾客。都由各种顾客为先因素构成，包括以下:提供额外的利益给顾客: 电子销售商如要做到这一点，可提供产品或其产品系列，以一个较低的价格吸引潜在的客户、如传统商贸一样 提供优质服务: 提供一个互动及易於使用的购买经验及场所，亦如传统零售商一样， 都有助某程度上达至上述目标。为鼓励顾客再回来购买。可利用赠品或促销礼券、优惠及折扣等。 还可以互相连接其他相关网站和广告联盟等。 提供个人服务: 提供个人化的网站、购买建议、个人及特别优惠的方式，有助增加互动、人性化来代替传统的销售方式。 提供社区意识: 可以聊天室、讨论板以及一些忠诚顾客计划(亦称亲和力计划)都对提供社区意识有一定的帮助。 令顾客拥有全面性的体验: 提供电子个人化服务，根据顾客的喜好，提供个别服务，使顾客感受与别不同的体验，便可成为公司独特的卖点及品牌。 自助方式: 提供自助式服务网站、易用及无须协助的环境，都有一定的帮助。包括所有的产品资料，交叉推销信息、谘询产品补替、用品及配件选择等。 提供各种资讯: 如个人电子通讯录、网上购物等。透过丰富的比较资料及良好的搜索设备，提供信息和构件安全、健康的评论给顾客。可协助个人电子服务来确定更多潜在顾客。 失败因素个人资料的外泄是最大的因素，如果有骇客破解网页原始码，并在网页上种下木马或是病毒，只要你登入并打上个人资料，骇客便可以马上知道你在网页上打下哪些个人资料。所以如何保护顾客的个资等是电子商务最大的问题，如果不妥善处理，那此电子店家便会被淘汰。
