网络经济时代的到来对全球经济产生了重要影响,同时使会计赖以生存的社会环境发生了重大变化,会计已经进入了网络时代。本文从会计的基本假设、会计报告和会计实务等三方面分析了网络环境对传统会计模式产生的冲击和影响,并就网络环境下会计存在的问题和未来发展趋势进行了探讨。 The advent of the network economy has had a significant impact on the global economy. At the same time, great changes have taken place in the social environment in which the accountants live. Accounting has entered the era of the Internet. This paper analyzes the impact and influence of the network environment on the traditional accounting mode from the basic assumptions of accounting, accounting reports and accounting practices, and discusses the accounting problems and future trends in the network environment.