网络会计是建立在互联网环境下对各类业务和事项进行确定、计量和报告的会计活动，而且它也是以网络环境为基础建立的会计信息系统，是电子商务不可分割的部分。它能让企业做到财务与业务方面的协同远程管理(如报表、报账、查账、审计等) 在线财务管理与事中动态管账，支持方式包括电子票据与电子货币，改变财务信息收集与利用，使企业会计核算走向网络化阶段。随着互联网技术的发展，网络会计将会受到越来越广泛的重视和应用，网络会计也一定能够将目前存在的问题解决，进而最大程度的发挥它的优势，成为现代会计学中最具潜力的新领域。
本文最先论述了网络会计研究的背景及意义。
其次，本文就会计理论问题进行了阐述。主要讲述了网络会计与现行会计的产生和发展及其对比。
再次，分析了网络会计在企业中的应用、在企业中存在的问题及其解决对策。
最后，总结网络会计是发展的必然趋势以及对网络会计前景的展望。
关键词：网络会计；现行会计；发展趋势
Accounting Network Accounting is not only dependent on the Internet environment for all types of business matters and to determine, measure and report on the activities of accounting, accounting information system and it is also a web-based environment for the establishment of e-commerce is an integral part. It enables companies to achieve the financial and operational aspects of collaborative remote management (such as reports, reimbursement, audit, auditing, etc.) Online financial management and business dynamic management accounts, support methods including electronic instruments and electronic money, change the financial information collection and use to enable enterprises to network accounting stage. With the constant development of Internet and other network technologies, network accounting will be subject to more and more attention and application, network accounting must also be able to solve existing problems, and then max out its advantages, as the modern accounting new areas of most potential.
This paper first discusses the background and significance of the network accounting research.
Secondly, on the issue of accounting theory are described. By comparison with the existing network Accounting Accounting generation and development, described the current accounting theory, current accounting practices, and accounting for network influence network of users of accounting information.
Again, the analysis of the network accounting in the enterprise applications in the enterprise Problems and Solutions.
Finally, the summary accounting network is the inevitable trend of development and prospects for the network accounting prospects.
Keywords: Network accounting; current accounting; development trend.
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