会计体系的新发展——网络会计

简述了网络会计的概念与特征，阐明了其与传统会计理论在核算对象、核算基础以及会计假设与会计职能方面不同的具体表现，指出网络信息的安全防范是网络会计实施的重要保证，只有加强企业内部控制制度，提高会计人员素质，不断完善会计理论，才能适应新的经济环境下社会发展的需求。

The New Development of Accounting System: Network Accounting

This paper expounds the conceptions and features ofthe network accounting,describes the concrete repre- sentations thatare differentfrom the traditionalaccounting theory in aspects ofthe accounting targets,accounting founda- tions,accounting assum ptionsand accounting functions,and points outthatthe security protection ofthe network inform ation is the im portant guarantee for the carrying out ofthe network accounting,and only by strengthening enterprises'internal controlsystem ,im proving the quality of the accounting personnel,perfecting the accounting theory continuously,can the netw ork accounting be suitable to the requirem ents ofthe socialdevelopm entunderthe new econom ic environm ent.