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网络经济时代的来临使会计环境发生变化。互联网的广泛应用使现行会计所需处理的各种数据,越来越多的以电子数据的形式直接存储于网络与计算机中,会计工作信息化和网络化,势必成为会计发展的必然趋势,会计也将由传统形式演变为网络会计。本文对网络会计发展过程中存在的理论基础薄弱、安全性较低、会计人员素质不高以及政策法规不健全等问题进行了分析,并给出了相应的对策,以促进网络会计的健康发展。
The advent of the era of network economy changes the accounting environment. The wide application of the Internet makes all kinds of data required by current accounting more and more directly stored in the network and computer in the form of electronic data. It is bound to become the inevitable trend of accounting development. Accounting It will also evolve from the traditional form to web accounting. This paper analyzes the problems in the process of network accounting, such as weak theoretical foundation, low security, low quality of accountants and imperfect policies and regulations, and gives corresponding countermeasures to promote the healthy development of network accounting.