论文摘要随着计算机技术、互联网的普及应用，一批网上企业等新的企业系统开始出现。与此同时，网络经济打破了传统的企业管理模式和会计模式，会计环境在网络卜发生了变化，为了适应环境的变化，网络会计应运而生。网络时代的来临使会计由传统的形式演变为网络会计，成为会计发展的新领域。网络会计的不断发展，也暴露出了网络会计的安全问题，为了趋利避害，本文选择网络计发展趋势安全问题进行研究。关键词：网络会计 发展问题 发展方向AbstractWith the popularization and application of computer technology and the Internet, a number of new enterprise systems such as online enterprises have begun to appear. At the same time, the network economy broke the traditional enterprise management model and accounting model, and the accounting environment changed in the network. In order to adapt to the changes in the environment, network accounting came into being. The advent of the Internet era has transformed accounting from traditional forms into network accounting, becoming a new field of accounting development. The continuous development of network accounting has also exposed the security problem of network accounting. In order to avoid disadvantages, this paper chooses the development trend of network planning development trend.Keywords: network accounting; development issues; development direction目录一、引言....................................................................................................4二、网络会计的产生和发展....................................................................5（一）网络会计的含义.....................................................................5（二）网络会计的特点.....................................................................5（三）网络会计的发展.....................................................................8三、网络会计的发展趋势........................................................................9（一）网络会计职能延伸...
