网络会计是建立在计算机网络技术和安全技术等信息技术的基础之上的,会计信息是以足够的安全技术为保障,以一定的计算机硬件为支撑,在相应的软件管理下在网络中流通、存储和处理,并最终以人们需要的形式变现出来。因此,计算机网络技术和安全技术等信息技术的安全性成为网络会计信息安全的技术风险。 Network accounting is based on computer network technology and security technology and other information technology based on the accounting information is based on adequate security technology to support a certain computer hardware in the corresponding software management in the network circulation, Stored and processed, and eventually realized in the form that people need. Therefore, the security of information technology such as computer network technology and security technology has become the technical risk of network accounting information security.