随着计算机的广泛应用及网络技术的日益完善, 以网络为基础的电子商务正在全球范围内迅猛发展。电子商务的发展,不仅给企业经营管理带来巨大冲击,同时也使会计核算和财务管理的内外环境发生了巨大变化,传统会计内部核算、控制机制和手段已难以适应互联网环境。为适应环境的变化,更好地利用网络带来的优势,网络会计应运而生,形成会计理论的新领域——网络会计。 With the widespread application of computers and the improvement of network technology, web-based e-commerce is rapidly developing worldwide. The development of e-commerce not only brings tremendous impact on the operation and management of enterprises, but also greatly changes the internal and external environment of accounting and financial management. The internal accounting and control mechanisms and means of traditional accounting have been difficult to adapt to the Internet environment. In order to adapt to the changes of the environment and make better use of the advantages brought by the network, network accounting came into being, forming a new field of accounting theory - network accounting.