随着电子商务的发展和网络会计的逐步实施,企业会计核算与会计管理的内部、外部环境发生了巨大变化,传统会计电算化系统的内部控制机制和手段很难适应互联网环境。网络经济要求财务管理必须通过互联网进行,电子商务作为网络经济下的主要交易手段,电子商务的贸易双方从贸易磋商、签订合同到支付等均通过互联网完成,使整个交易远程化、实时 With the development of e-commerce and the gradual implementation of network accounting, the internal and external environments of enterprise accounting and accounting management have undergone tremendous changes. The internal control mechanisms and methods of traditional accounting computerization systems are difficult to adapt to the Internet environment. The network economy requires that financial management must be conducted through the Internet. E-commerce is the main means of trade under the network economy. Both sides of the e-commerce trade are negotiated from the trade to the signing of contracts and payments through the Internet, making the entire transaction remote and real-time.