【摘要】 20世纪90年代以来,网络技术的普及与应用速度惊人。网络会计作为网络经济发展的必然产物和会计发展的趋势,大大弥补了传统会计的不足之处。但网络会计在发挥诸多优越性的同时,在发展中也存在一些急需解决的问题。从网络会计的概念及特征入手,分析它的利弊,并对其间存在的问题提出一些对策。更多还原

【Abstract】 Since 90’s in thentreth century, the prevalence and appliance of network-technology is generalized in an astonishing speed. Network-accounting is an inevitable outcome of Network-economy as well as the trend of accounting, and it makes up the shortage of traditional accounting. However, there are still some problems that need to be resolved urgently among the advantage of Network-accounting. This text commences from the concept and characteristic of Network accounting,analyzes its gains or losses,puts forward some plans to solve the existent problems.更多还原