摘要: 随着网络技术的不断发展，它将人类带进了一个新的网络时代，全球化信息的浪潮冲击着现代社会的每一个角落。未来会计信息系统的目标不仅要能实现企业内部过程集成，还要能实现企业间的过程集成；不仅能支持企业现今的业务流程，还要支持企业持续改进、动态建模；不仅能提供报表信息，还能从海量信息中提取中具有有效支持决策的信息。为了适应环境变化，更好的利用互联网带来的优势，网络会计应运而生。会计与网络信息技术的有效结合的网络会计,这将是会计发展的必然趋势。然而网络会计在发展中面临着安全保密措施的不完善、法律及会计制度的滞后性、网络系统内部控制的不健全、复合型人才的缺乏等问题。本文通过介绍网络会计产生的原因及发展中所遇到的问题，提出了建立健全的安全管理体制、完善有关电子数据法律和网络犯罪的法律法规、提高网络系统安全防范能力并加强内部控制、注重综合型人才的培养等建议。

关键词: 网络会计；产生；发展；问题

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

网络会计在面临新经济时代各种挑战和机遇时表现出极大的适应性和灵活性，代表着未来电算化会计发展的趋势；尽管它的实施还处在起步阶段，存在不少亟待解决的问题，但随着改革的深入和企业信息化程度的提高，其发展必将势不可挡。为此企业应多快好省地建立并完善自身的网络会计体系，最大限度发挥它在企业中的优势。