随着计算机网络技术、远程通信技术的发展和应用,计算机网络时代悄然向我们走近,对以采集、处理和报告与单位经济活动相关信息为主要职能的财务会计工作产生了深刻而广泛的影响。随之兴起了一个崭新的理念——网络财会。现就网络财会时代的财会理论、网络财会的实施及创新作初步探讨。 With the development and application of computer network technology and telecommunication technology, the era of computer network has quietly approached us and has had a profound and wide-ranging impact on the financial and accounting work that focuses on the collection, processing and reporting of information related to the economic activities of the unit . With the rise of a new concept - Internet accounting. Now on the era of network accounting accounting theory, the implementation of network accounting and innovation for a preliminary discussion.