在新经济下,经济全球化和国际资本流动加剧,尤其是互联网的出现,网络经济逐步形成,企业经济业务和会计环境相应发生了巨大变化,财会人员面临新的考验。现通过对新经济下对财务会计提出的要求论述,指出了财会人员面对新经济的对策。 Under the new economy, economic globalization and international capital flow intensified, especially with the advent of the Internet, the gradual formation of the network economy, corresponding drastic changes in the economic business and accounting environment of enterprises, and the financial and accounting personnel facing a new test. Through the discussion of the requirements of the financial accounting under the new economy, we point out the countermeasures for the financial and accounting personnel to face the new economy.