随着中国加入WTO、经济全球化、现代科学技术的飞速发展,以及市场经济的进一步发展和计算机、通信网络等技术的日益发展、融合,网络会计电算化应运而生,网络会计电算化是会计电算化的最高级形式,成为会计发展的新领域。文章主要分析网络会计电算化的建立、实施及其优势,并提出了在网络会计电算化下如何加强和完善会计内部控制制度问题,以确保单位实行网络会计电算化后,系统能够正常、安全、有效地运行。 With China’s accession to the WTO, economic globalization, the rapid development of modern science and technology, as well as the further development of market economy and the increasing development of technologies such as computer and communication networks, networked accounting has emerged as the times require and the online accounting Is the highest form of computerized accounting, a new area of ​​accounting development. This article mainly analyzes the establishment, implementation and advantages of the computerized accounting in the network and puts forward how to strengthen and perfect the internal control system of the accounting under the computerization of the networked accounting so that the system can be normalized after the computerization of the networked accounting , Safe and effective operation.