【摘要】互聯網的普及與，引發了全球IT領域繼PC機後的第二次產業浪潮。Internet的出現使全球資訊處理化成爲的必然。一批網上、網際企業、虛擬企業等新的企業系統開始出現，網絡改變了整個經濟的生產結構和勞動結構，打破了傳統的企業管理模式和模式。爲了適應環境的變化，網絡會計應運而生，成爲會計的新領域。
網絡會計的產生及逐漸發展，衝擊了傳統的會計和實務。本文主要就以下幾個方面進行了論述：現行的會計假設使與“實體企業”經濟環境基本適應的，隨着虛擬企業的出現，傳統會計基本假設的四個方面都將有新的內涵、新的發展；未來無處不在的互聯網絡以及更加動盪不安的宏觀經濟環境和靈活多變的微觀經濟環境，使“決策有用性”將取代“受託責任”成爲財務會計的首要目標；大量衍生工具的出現，高新技術的應用和網絡技術的快速發展，現金流動制將逐漸取代權責發生製成爲網絡會計確認的主要；歷史成本原則這一傳統財務會計的重要計量原則已經很難適應新經濟的發展，將逐漸被公允價值、現行成本和市場價格等多種計量模式所取代；網絡環境下，財務報告的也將有所拓展。
【關鍵詞】 網絡會計 網絡經濟 會計目標 決策有用性 受託責任 權責發生制原則 現金流動制 歷史成本原則
【 summary 】 emergence of the Internets universality and application, caused the second property wave in the world’s IT field after PC machine. The appearance of Internet makes the globe network information handling technology inevitably. The new business enterprise system including the network business enterprise, virtual business enterprise started to appear network economy changes construction of whole production of economy society with labor the construction and break tradition of business enterprise management mode with accountancy mode. For the sake of the variety of environment, the network accountancy emerge with the tide of the times and become the new field of accountancy.
The appearance and development of network accountancy, will strike the traditional accountancy theories and the actual situation. This text tells by following aspects: Assume that current accountancy follows basically by the actual business enterprise’s economic environment with the appearance of virtual enterprise, traditional accountancy’s four assumed aspects will have new meaning and new development . In the future, the everywhere internet the turbulence of macrosco the initial target of the finance accountancy. With the large quantity of finance tools, new hi-tech, network technology, the cash flow system will gradually replace the right-responsibility system and become the main method of accountancys confirm in the network age. The history-cost principle, the traditional finance accountancy principle is no longer fit for the new economy’s development and will be gradually replaced by various calculate modes: the fair-value , current cost, market price etc; with the conditions of network environment, the contents about finance report also will have to expand!
【The key word】 Network accountant; Network economy; Accounting goal; Decision the useful; Entrusting duty; The right-responsibility system; The cash flow system; The history-cost principle