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随着计算机技术、网络技术的蓬勃发展,人类社会经济、政治、文化等生活的各方面发生了巨大变革,会计环境在网络下也发生了变化。会计作为一个随着环境因素的变化而不断演变的人造经济系统也必然会随着会计环境的变化而发展。网络会计是会计发展到网络时代的必然产物,是会计发展的大方向。本文从网络会计的优势、存在的问题及其对策等方面对网络会计进行了探讨。
With the rapid development of computer technology and network technology, tremendous changes have taken place in all aspects of human society such as economy, politics and culture, and the accounting environment has undergone changes under the network. Accounting as a man-made economic system that evolves with the change of environmental factors will inevitably follow the changes of accounting environment. Network accounting is the inevitable product of accounting development to the Internet age, and is the general direction of accounting development. This article discusses the network accounting from the aspects of the advantages of network accounting, existing problems and countermeasures.