随着网络经济时代的到来，会计环境在网络下也将发生变化。人们在现有会计电算化局域网络的基础上提出了网络会计系统的要求。所谓网络会计，是指在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。它打破了传统的会计模式，动摇了传统会计理论的框架，其先进性? With the advent of the Internet economy, the accounting environment will also change under the network. People put forward the requirements of network accounting system on the basis of existing accounting computerized local area network. The so-called online accounting, refers to the Internet environment for a variety of transactions and events to confirm, measure and disclosure of accounting activities. It broke the traditional accounting model, shaken the framework of the traditional accounting theory, its advanced nature?