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资金流是电子商务业务流程的重要环节，服务于电子商务资金流的网络支付与结算已经成为电子商务各方关注的焦点。本书在分析电子商务的发展需求和金融电子化进程的基础上，全面介绍了网络支付与结算的整体理论与应用体系，强调了相关知识的完整性、时效性与发展性。
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