摘要： 网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。同时它也是建立在网络环境基础上的会计信息系统，是电子商务的重要组成部分。它能够帮助企业实现财务与业务的协同远程报表、报账、查账、审计等远程处理，事中动态会计核算与在线财务管理，支持电子单据与电子货币，改变财务信息的获取与利用方式，使企业会计核算工作走上无纸化的阶段。本文通过对网络会计的发展现状、在发展中存在的问题等进行分析，提出解决问题的方法，促进我国网络会计的发展。

关键词：确认 计量 披露 会计信息系统

Abstract: network in Internet environment accounting is relying on various transactions and events of recognition, measurement and disclosure on the accounting activities. At the same time, it is established based on the network environment accounting information system is an important part of electronic commerce. It can help enterprises to realize financial and business collaboration remote statements, reimbursement, audits, audit affair teleprocessing, accounting and dynamic online financial management, support electronic documents and electronic currency, change the obtaining and using financial information way, causes the enterprise accounting work onto the stage for paperless. This article through to the network accounting development present situation, the existing problems in the development of such analysis, some methods to solve the problems, and promote the development of China's online accounting.

Keywords: confirm ;measurement ;disclosure ;accounting information system