所谓网络会计是指,在国际互联网和企业内部网络环境下,对各种交易中的会计事项进行确认、计量和披露的会计活动。从实质上说,网络会计是建立在网络环境基础上的会计信息系统。它不同于传统的以物理形态存在的会计信息系统,其存在形态是虚拟化的,运行方式是网络化的。它是信息技 The so-called network accounting refers to, in the Internet and intra-enterprise network environment, accounting for transactions in various transactions to confirm, measure and disclosure of accounting activities. In essence, the network accounting is based on the network environment accounting information system. It is different from the traditional accounting information system that exists in physical form. Its existing form is virtualized and its operation mode is networked. It is information technology