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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。网络会计是跨越传统会计的时空观念,适应知识经济下网络环境的会计系统时间、空间和速度“三维观”的新理念。
Network accounting refers to the accounting activities for identifying, measuring and disclosing various transactions and events under the Internet environment. Network accounting is a new concept of time, space and speed “three-dimensional view” of accounting system which is to span the traditional concept of time and space of accounting in order to adapt to the network environment under knowledge-based economy.