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,是建立在网络环境基础上的会计信息系统。与传统会计相比,网络会计既有优势,又有弊端,而弊端的克服有赖于采取正确的对策。本文从其特征和面临的挑战出发,提出几点应对策略。 Network accounting refers to the accounting activities of confirming, measuring and disclosing various transactions and events under the Internet environment and is an accounting information system based on the network environment. Compared with the traditional accounting, online accounting has both advantages and disadvantages, and overcome the drawbacks depends on the correct response. Based on its characteristics and challenges, this paper puts forward some countermeasures.