网络经济是没有时空、地域限制的生产者和消费者直接见面的经济。在这种新型的经济模式下,会计的发展呈现出八大趋势,即会计观念日益更新、会计目标重新定位、会计对象范围拓宽、会计管理职能强化、会计核算程序和方法相应改变、会计操作手段更加先进、会计教育立体式发展、会计监督进一步加强。 Network economy is without time and space, geographical constraints producers and consumers directly meet the economy. In this new economic model, the development of accounting shows eight major trends: the concept of accounting is updated daily; the accounting objective is repositioned; the scope of accounting objects is broadened; the accounting management function is strengthened; the accounting procedures and methods are changed accordingly; Advanced, three-dimensional development of accounting education, accounting supervision to further strengthen.