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网络会计是一种会计信息系统,建立环境基于网络,交易背景也基于网络。是跟进事项、确认事项、计量事项和披露事项的一种会计活动,这是当前商务活动的重要组成部分。互联网时代的财务会计可以在任何时间任何地点通过网络平台获得所需数据和资料,交易在网上就能顺利达成。但是,在网络技术不断发展的过程中,也会带来不少的缺陷和漏洞,甚至还有隐藏的问题和未能解决的方案。本文研究分析了互联网时代的财务会计和管理出现的新动向,希望能对财务会计工作的水平有促进作用。
Network accounting is an accounting information system, the establishment of an environment based on the network, the trading background is also based on the network. It is an accounting activity of follow-up, confirmation, measurement and disclosure, which is an important part of current business activities. Financial accounting in the Internet era can obtain the necessary data and information through the network platform anytime and anywhere, and the transaction can be successfully completed online. However, in the continuous development of network technology, it will bring a lot of defects and loopholes, and even hidden problems and solutions that can not be solved. This paper studies and analyzes the new trends of financial accounting and management in the Internet era, hoping to promote the level of financial accounting.