基于互联网思维的传统会计职能变迁研究摘要：互联网高速发展下，市场竞争不断加大，市场环境不断变化，对会计的监督职能、核算职能都会产生冲击，带来一系列的变化，同时也会引发一些新职能的产生。本文主要通过描述传统会计职能的内涵与它的演变历史作为铺垫，再对互联网思维进行探讨，进而得出互联网思维对会计职能的冲击以及互联网思维下会计职能的拓展与实现，包括会计核算职能的改变、监督职能的加强、控制职能的提高以及管理职能的日益被重视。并且结合了我在工商银行实习时所调研到的银行里会计职能转变的案例加强理论上的研究结果。关键词：互联网思维；会计职能；职能变迁IIBasedonInternetResearchThinkingofTraditionalAccountingFunctionChangeABSTRACT：TheInternethigh-speeddevelopment,themarketcompetitionincreasing,thechangingmarketenvironment,supervisionfunctionofaccounting,accountingfunctionswillimpact,bringaseriesofchange,atthesametimecanalsocausesomenewfunctions.Inthispaper,bydescribingtheconnotationofthetraditionalaccountingfunctionsanditshistoryasamatting,thendiscussesthethinkingabouttheInternet,theInternetthinkingoftheimpactoftheaccountingfunctionareobtainedandtheexpansionofInternetaccountingfunctionundertheconditionsofthethinkingandimplementation,includingthechangeoftheaccountingfunction,strengthenthesupervisionfunction,theimprovementofcontrolfunctionandmanagementfunctionisincreasinglyvalued.Andcombinedwiththecasetothetransformationofstate-ownedcommercialBanksdecadesaccountingfunctionstostrengthenthetheoreticalresearchresults.KeyWords:TheInternet;Accountingfunction;ThefunctionchangeIII目录摘要................................................................IAbstract...........................................................II目录..............................................................III一、引言............................................................1（一）研究目的..................................................1（二）研究意义..................................................1二、会计职能理论综述................................................3（一）会计职能的内涵........................
