网络环境下电算化会计系统就是指在互联网环境下对企业的各种经济活动进行确认、计量、记录、核算与报告的会计系统。在互联网环境下可以将电算化会计系统划分为企业内部及企业外部环境系统两个方面,对于企业电算化会计而言,最重要的是如何控制企业会计数据的安全、保密和完整性。就此作出以下三方面的分析: Computerized accounting system in the network environment refers to the Internet in the environment of various economic activities to confirm, measure, record, accounting and reporting system. In the Internet environment, the computerized accounting system can be divided into two aspects: the internal enterprise and the external environment system. For the computerized accounting, the most important thing is how to control the security, confidentiality and integrity of the enterprise accounting data. In this connection, we make the following three analyzes: