摘要: 隨著網絡技術的不斷發展，它將人類帶進了一個新的網絡時代，全球化信息的浪潮沖擊著現代社會的每一個角落。未來會計信息系統的目標不僅要能實現企業內部過程集成，還要能實現企業間的過程集成；不僅能支持企業現今的業務流程，還要支持企業持續改進、動態建模；不僅能提供報表信息，還能從海量信息中提取中具有有效支持決策的信息。為了適應環境變化，更好的利用互聯網帶來的優勢，網絡會計應運而生。會計與網絡信息技術的有效結合的網絡會計,這將是會計發展的必然趨勢。然而網絡會計在發展中面臨著安全保密措施的不完善、法律及會計制度的滯后性、網絡系統內部控制的不健全、復合型人才的缺乏等問題。本文通過介紹網絡會計產生的原因及發展中所遇到的問題，提出了建立健全的安全管理體制、完善有關電子數據法律和網絡犯罪的法律法規、提高網絡系統安全防范能力并加強內部控制、注重綜合型人才的培養等建議。

關鍵詞: 網絡會計；產生；發展；問題

Abstract:As network technology continues to evolve, it will of mankind into a new era of networks, the wave of globalization of information in every corner of the modern society. Future objectives of the accounting information system must not only be able to achieve the process of internal integration, but also to achieve inter-enterprise process integration; not only to support enterprises in today's business processes, but also to support the enterprise continuous improvement, dynamic modeling; not only to report information , but also from the vast amounts of information to extract effective information to support decision-making. In order to adapt to environmental change, make better use of the benefits of the Internet, network accounting emerged.The effective integration of the network accounting for accounting and network IT, this will be the inevitable trend of development of accounting. However, network accounting in the development facing the lag of the imperfections of the security measures, legal and accounting system, the network system of internal control is not perfect compound the lack of talent and other issues. This article by introducing network accounting causes and the problems encountered in the development, establishment of a sound safety management system, improve the electronic data laws and cyber crime laws and regulations, enhance network security and to strengthen internal control, focusing on talent cultivation is recommended.

Key Words：Network accounting, Production, Development, Problem

網絡會計在面臨新經濟時代各種挑戰和機遇時表現出極大的適應性和靈活性，代表著未來電算化會計發展的趨勢；盡管它的實施還處在起步階段，存在不少亟待解決的問題，但隨著改革的深入和企業信息化程度的提高，其發展必將勢不可擋。為此企業應多快好省地建立并完善自身的網絡會計體系，最大限度發揮它在企業中的優勢。