网络会计是建立在网络环境基础上的会计信息系统,是电子商务的重要组成部分。电子商务的出现和迅速发展改变了生产和交易活动的主要方式,大大弥补了会计电算化的不足,成为会计发展的新领域,同时给会计的发展带来了深远的影响。总结敦煌艺术旅游中专学校电子商务会计教学的实践经验,电子商务会计的确认与计量是网络会计的基本理论问题之一,对此进行了初步探讨。 Network accounting is based on the network environment accounting information system is an important part of e-commerce. The emergence and rapid development of e-commerce has changed the main ways of production and transaction activities, greatly making up for the lack of accounting computerization, becoming a new field of accounting development, and bringing far-reaching implications to the development of accounting. Summarizing the practical experience of e-commerce accounting teaching in Dunhuang Art Tourism Secondary School, the confirmation and measurement of e-commerce accounting is one of the basic theoretical problems of cyber-accounting, and a preliminary discussion is made.