随着现代信息网络技术的蓬勃发展,电子商务形成了一种新型的,富有生命力的商业贸易模式,它给企业的传统会计工作带来了全方位的、根本性的挑战。对电子商务对传统会计的挑战进行了分析,提出了要发展网络会计的观点,并对我国如何在电子商务环境下快速发展完善网络会计,提出了努力的方向和建议。 With the vigorous development of modern information network technology, e-commerce has formed a new and full-fledged commerce and trade model, which has brought all-round and fundamental challenges to the traditional accounting work of enterprises. This paper analyzes the challenge of e-commerce to traditional accounting, puts forward the viewpoint of developing network accounting, and puts forward the direction and suggestions for how to develop and perfect network accounting rapidly in e-commerce environment in our country.