在国家网络信息技术发展的过程中,网络会计也在不断进步,并且由计算机的普遍应用形成了较为良好的发展体系,用户可以利用网络信息执行各类工作,由此引发了网络会计的形成,影响着会计理论与实务,为会计工作营造了良好的工作空间。 In the process of the development of national network information technology, the network accounting is also making continuous progress, and the general application of the computer has formed a relatively good development system. Users can use the network information to perform various tasks, which has led to the formation of network accounting, Affect accounting theory and practice, and create a good working space for accounting work.