1　网络财务电子数据的法律效力问题在会计电算化的网络财务中 ,计算机存储记录的财务电子数据 (以磁盘、光盘存储的数据 ) ,在法律上能否作为有效的证据。已是一个公认的国际问题。例如 :作为无纸化的财务电子数据能否作为资产评估、审计和税务检查的有效证据 ,在无纸化财务电 1 The Legal Effectiveness of Electronic Financial Data on the Internet In the computerized online financial accounting, the financial electronic data (data stored on disk and optical disk) recorded by the computer can be legally valid evidence. It is a recognized international issue. For example: As a paperless financial electronic data can be used as assets assessment, auditing and tax inspection of the effective evidence in the paperless financial electricity