Abstract

Online financing is a brand-new financial management mode based on Internet and e-commerce. Vigorous development of Internet is foundation and indispensable technical support for online financing, and unfolding of e-commerce calls for implementation of online financial management, while “Accounting Law” and “Accounting Standards for Enterprises” in China offers an appropriate law environment for online financing. In terms of space, online financing realizes coordination, convergence and remoteness of management; in terms of time, it realizes online dynamic management, which improves work efficiency and quality of financing personnel to a great extent. Development and construction of an enterprise’s online financial management system mainly contains the following four parts: feasibility analysis of implementing online financing, system programming and design, implementation, operation, assessment, maintenance, and improvement of system.
According to statistic data from Chinese Internet information center, by the end of June 2008, the number of Chinese netizens had attained 253 million, popularizing rate of Internet 19.1%, and number of online shopping users had reached 63.29 million. Vigorous development of Internet and e-commerce has brought huge strike on financial management of an enterprise. Original financial management mode targeting at capital flow can not adapt to operation and management requirements of modern enterprises, which calls urgently for corresponding revolution. At the beginning of the 21st century, proposing and unfolding of online financing brought into a brand-new mode based on e-commerce for financial management, and became a hotspot in the field of financial research.

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