随着网络信息时代的到来,信息技术为人们的社会生活、企业经营业务和管理理念带来了巨大的变化。计算机网络技术的发展促进了会计电算化信息系统的形成,也促使网络会计蓬勃发展起来。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。它是建立在网络 With the advent of the era of network information, information technology has brought tremendous changes to people’s social life, business operations and management concepts. The development of computer network technology has promoted the formation of computerized accounting information system and prompted the vigorous development of network accounting. Network accounting refers to the accounting activities that confirm the measurement and disclosure of various transactions and events under the Internet environment. It is built on the web