摘要：随着计算机技术的越来越成熟和中国经济的快速发展,会计电算化越来越被广泛的应用。以网络为基础的电子商务作为信息革命最重要的标志,目前正在全球范围内迅猛发展,其规模和速度远远领先于整个信息产业。电子商务的发展对传统财务与会计管理模式和手段提出了挑战。然而,我们也应看到计算机在单位管理及会计信息处理中的迅速普及和广泛应用,给我们带来极大方便和效益的同时,也存在着一些不足。

关键词：网络会计，影响，对策建议

Abstract：Along with the computer technology is more and more mature and the rapid development of Chinese economy, the accounting computerization is increasingly widely used.Electronic business based on Internet as the information revolution most important symbol, is currently developing rapidly in the global range, its scale and the speed are far ahead of the whole information industry.The development of Electronic Commerce on traditional financial and accounting management mode and means of challenge.However, we also should see a computer in the unit management and the accounting information processing in the rapid popularization and application, has brought us great convenience and efficiency at the same time, there are also a number of shortcomings.

Key Words：Network accounting；Significant；Suggestion

　　　穿越网络时空速度隧道，建立“三维立体”交互式信息交换财务报告模式，是适应知识经济、网络化经济环境的客观需要，它将改变、甚至推翻建立在工商业社会经济发展基础上的会计模式。以知识经济、网络化经济环境为背景而建立“三维”会计基本假设新理念，并在此基础上演绎推导实证出的会计理论与方法体系将会是会计发展史上的又一个重要的里程碑。总之，随着Internet、Intranet和Extranet的不断发展，网络会计将会得到更广泛的重视和应用，并会解决目前存在的问题，从而最大限度的发挥它的优势，成为当代会计学中最有潜力的新领域。