网络经济是在计算机和网络技术广泛应用的信息网络时代所产生的一种崭新的经济现象。网络时代,使会计所处的环境发生重大变化,信息网络为会计利用提供了更加科学的管理模式和方法。本文简单阐述了网络会计的特点、网络会计的安全问题与对策、网络会计发展的趋势。 Network economy is a brand-new economic phenomenon produced in the era of information network which is widely used in computer and network technology. In the Internet age, major changes have taken place in the environment in which accounting is performed. The information network provides a more scientific management mode and method for accounting utilization. This article briefly describes the characteristics of the network accounting, network accounting security issues and countermeasures, the development trend of network accounting.