網購平台之銷售循環內部控制研究

A Study on Revenue Cycle of Online Shopping

何秉欣(HO PING HSIN)

指導教授 ： 阮金聲

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2015年)

摘要

近年來，隨著網際網路的普及日漸迅速，電子交易開始融入人們的日常生活中，網上訂貨、網上繳費等眾多電子交易方式為人們創造了便利高效的生活方式，越來越多的人開始使用電子商務網站來傳遞各種資訊，並進行各種交易。
從發展趨向來看，電子商務正在形成全球性的發展潮流。電子商務的存在和發展，是以網路技術的革新為前提。電子商務系統的構建、運行及維護，都離不開技術的支援。同時，因為電子商務適合於各種大、小型企業，所以應充分考慮如何保證電子商務網站的安全。
電子商務日益發展，使得會計資訊系統成為企業重要的核心系統。傳統的內部控制已無法對企業會計資訊化工作提供有力而全面的保護。本文主要就電子商務環境下應如何更好地進行會計資訊化，並以銷售循環工作展開討論，並提出相應的對策。
關鍵詞：電子商務、資訊安全、內部控制、網購平台、銷售循環

關鍵字

網購平台

並列摘要

In recent years, with the rapidly growing popularity of Internet, electronic trading began to integrate into people's daily lives, online ordering, online payment and other electronic transactions for people to create a convenient and efficient way of life, more and more People began to use e-commerce sites to deliver all kinds of information, and a variety of transactions.
From the development trend, the e-commerce is a global trend of development. The existence and development of e-commerce, network technology based on innovation as a precondition. E-commerce system construction, operation and maintenance, without technological support. At the same time, because of e-commerce for a variety of large and small businesses, we should fully consider how to ensure the security of e-commerce sites.
The increasing development of e-commerce, making accounting information systems become important core systems. Traditional internal control has been unable to provide effective and comprehensive protection for corporate accounting of information technology work. This review focuses on how e-commerce environment for better accounting of information technology, and to discuss the work of the sales cycle, and the corresponding countermeasures.
Keywords: electronic commerce,information security,internal control,online shopping,revenue cycle

並列關鍵字

online shopping

參考文獻

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