随着Internet的出现,全球信息处理网络化成为历史的必然趋势,单机工作系统的不足日趋明显,为了适应环境变化,网络会计应运而生,弥补了会计电算化的不足,成为会计发展的新领域。本文将就网络会计的产生和特点,对会计理论和实务的冲击以及技术方面的问题进行探讨。 With the advent of the Internet, the global information processing network has become an inevitable trend in history. The inadequacy of stand-alone work systems has become increasingly evident. In order to adapt to the changing environment, network accounting came into being, making up for the deficiency of accounting computerization and becoming a new accounting development field. This article will discuss the emergence and characteristics of online accounting, the impact on accounting theory and practice as well as the technical aspects.