会计与财务第一讲.doc

会计与财务第一讲
******@china
merce
Web
Web
e-business ?? Users in Asia
Estimates in Millions
10
9
8
7
6
5
4
3
2
1
0
1997 1998 1999 2000 2001 2002
Australia New Zealand Korea
PR China Hong Kong Taiwan
Singapore Malaysia Indonesia
Philippines Thailand Vietnam
India“Physical World” Credit Card
Payment System
Consumer Merchant
Authorization
Response
Request
Check for Valid Account
and Available Credit
Financial
Network
Credit Card Issuer Merchant Payment: The Foundation of
Commerce
Financial Institution
Consumer Payment Merchant
Credit Card Existing
Financial
Network
Purchase Card
Financial
E-Cash
Browser
Host

vGATE
Storefront Gateway
vWALLET
vPOS
E-Check
The SETCiO - joint efforts of VISA and
Mastercard to drve SET payment
Consumer Merchant Bank
Web

Server
Explorer

Storefront/
Firewall
Storefront
Catalog
Netscape
Navigator
Ordering
End-to-End merce Solution
Receipt vGATE
Payment
Mgmt
Control
Gateway
VeriFone
Payment
Secure
vPOS
Data
Transaction
Mgmt
vWALLETCertificate Authority -
Trusted Third Party
Certification
Registration
Authority
AuthorityGenerates CertificateSign the CertifcateApproves Certificate
Issuance
AApply for
User
A
CertificateCA should be trusted by everybodyEXAMPLE of e-services
- A fair, dynamic matching system
Schools
puting Paradigms
Computing Paradigms
ration
Utility
Computing
Appliances
& Utilities
Cooperative
&
Computing
Networked
Personal
Computing
Clients & Servers
Distributed
Computing
Batch
Micros
Computing &
Timesharing
Minis
Mainframes
Time
1960 1970
1980 2000
1990The Basic Economic Model
Manufacturers Wholesalers Retailers Consumers
Governments munications Banks
Market Chains
IntermediariesB2B vs. B2C merce
Manufacturers Wholesalers Retailers
Consumers
B2C
merce
Governments munications Banks
B2B merce
Intermediaries
Market ChainsVarious Views of B2B ECB2B EC is selling and buying between
bu