会计模式可以理解为构成会计信息系统的方式，其核心内容有三个方面：一是会计信 息系统的内容，二是支持该信息系统的基础理论，三是构建该信息系统的目标。未来网络会 计模式，应是以满足会计信息消费者的最大需求为中心的信息系统。它与传统会计模式相比 ，在理论、内容、目 The accounting model can be understood as the way of accounting information system. Its core content has three aspects: one is the content of accounting information system, the other is the basic theory supporting this information system, and the other is the goal of constructing this information system. The future network accounting mode should be to meet the maximum demand of accounting information consumers as the center of the information system. Compared with the traditional accounting model, it is in theory, content and purpose