由现代信息技术特别是网络技术引发的全球信息化浪潮,冲击着传统社会生活的每一个角落。传统会计引入网络技术,使网络会计应运而生。所谓网络会计,是指在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。它以计算机、网络技术等新型信息处理工具取代传统会计中的 The global informationization wave triggered by modern information technology, especially network technology, has hit every corner of traditional social life. The introduction of traditional accounting network technology, network accounting came into being. The so-called online accounting, refers to the Internet environment for a variety of transactions and events to confirm, measure and disclosure of accounting activities. It uses computer, network technology and other new information processing tools to replace the traditional accounting