随着互联网技术的日益成熟和广泛应用 ,电子商务等网际业务迅速发展 ,给现行企业的经济业务内容带来了一系列的变化。网络会计正是适应这种环境要求 ,满足电子商务需要 ,为互联网企业服务的新的会计范畴。它的出现是对现行会计体系的补充和完善 ,它与现行会计理论、会计实务存在着联系和差异 ,其作用体现在空间性、实时性和效益性三方面 With the maturing and widespread application of internet technology, the rapid development of internet business such as e-commerce has brought a series of changes to the current business’s economic business. Network accounting is to adapt to this environmental requirements, to meet the needs of e-commerce, Internet services for the new accounting category. Its appearance is supplement and perfection to the current accounting system. It has connection and difference with current accounting theory and accounting practice. Its function is reflected in three aspects: spatial, real-time and benefit