当前我国的网络技术有了很大程度的进步,并在诸多领域有了应用,将其在财务会计领域中应用就对其工作的效率有着很大辅助。网络经济对人们的日常生活有着深刻影响,这也给财务会计的发展带来了挑战,本文主要就网络经济下财务会计的特征体现及对其的影响进行分析,然后就网络经济下财务会计的优化发展策略进行探究。 At present, the network technology in our country has been greatly improved and has been applied in many fields. Its application in the field of financial accounting will greatly assist its work efficiency. Network economy has a profound impact on people’s daily life, which also poses challenges to the development of financial accounting. This article mainly analyzes the characteristics of financial accounting and its impact on the network economy, and then analyzes the financial accounting Optimize the development strategy to explore.