20世纪90年代以来,随着计算机通讯技术和互联网技术的日趋发展和成熟,以互联网为核心的信息技术革命正在对人类社会的进步和发展起着越来越重要的影响。同时网络经济时代也使会计所处的外部环境发生了重大变化,作为经济发展反光镜的会计将发生深刻的变革。本文主要是针对网络经济时代对传统会计主体的影响和发展进行讨论。 Since the 90s of the 20th century, with the development and maturity of computer communication technology and Internet technology, the revolution of information technology with Internet as the core is playing an increasingly important influence on the progress and development of human society. At the same time, the era of cyber economy also makes significant changes to the external environment in which accounting is conducted. As a mirror of economic development, profound changes will take place in accounting. This article mainly discusses the influence and development of the traditional accounting entities in the network economy era.