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会计是随社会生产的发展和经济管理的要求不断完善起来的。如今,随着网络技术的飞速发展,网络会计也应运而生,成为会计发展的新趋势,给正在飞速发展的企业带来了无限商机,大大的弥补了会计电算化的不足。但是,网络会计是一种新生事物,它本身还存在许多不确定因素,本文就网络会计的产生原因、概念、特点、在发展中所存在的问题及如何解决等方面进行了小议。
Accounting is constantly improving with the development of social production and the requirements of economic management. Nowadays, with the rapid development of network technology, online accounting has emerged as a new trend of accounting development. It brings unlimited business opportunities to the rapidly developing enterprises and greatly makes up for the lack of computerized accounting. However, the network accounting is a new thing, and there are still many uncertainties in itself. This article discusses the causes, concepts, characteristics, problems in the development of the network accounting and how to solve them.