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马克思指出:“会计是对生产过程的控制和观念总结”。作为对经济活动进行预测、决策控制、分析、核算、监督的人类实践活动,会计是现代企业管理的重要组成部分,是社会生产力发展的产物。经济越发展,会计越重要。会计作为社会经济计量的支柱,从内容到形式总是体现着各个时代经济发展的主要面貌,它的不断发展标志着社会文明和经济管理的进步。网络经济正是在计算机和网络技术广泛使用的信息网络化时代所产生的一种崭新的经济形态。在网络经济时代,会计所处的环境发生了重大变化,经历了由会计电算化到会计信息化的变革,最终走向了会计发展的新领域———网络会计。
Marx pointed out: “Accounting is the control and concept of the production process.” As a human practice in forecasting, controlling, analyzing, accounting and supervising economic activities, accounting is an important part of modern enterprise management and a product of the development of social productive forces. The more economic growth, the more important accounting. Accounting as the pillar of social economic measurement, accounting from the content to the form always reflects the main face of economic development in all ages, and its continuous development marks the progress of social civilization and economic management. The internet economy is a brand new economic form that has emerged in the era of information networking that is widely used by computers and network technologies. In the era of network economy, the environment in which accounting has undergone major changes has undergone a change from accounting computerization to accounting informationization, and eventually to the new field of accounting development --- network accounting.