在网络经济的发展中,加强对会计核算理论与网络经济的关系研究,可以更好的促进企业的发展。本文主要对会计核算理论与网络经济融合的意义、会计核算理论在网络经济中的体现和两者融合的对策进行探讨。以期通过本文的介绍,我国企业可以更好的在网络经济的发展中运用会计核算理论,进而可以推动我国经济社会的发展进程。 In the development of network economy, strengthening the relationship between accounting theory and network economy can better promote the development of enterprises. This article mainly discusses the significance of the accounting theory and the network economy integration, the accounting theory in the network economy and the integration of the two measures. Through the introduction of this article, our country’s enterprises can use the accounting theory better in the development of network economy, and then can promote the economic and social development of our country.