新时期网络会计发展若干问题思考

信息时代互联网的广泛应用，对社会各领域产生巨大的影响，尤其网络会计作为经济管理子系统一种新工具出现，使会计行业发生了一系列的变化与发展。通过阐述网络会计五方面新特点，分析了目前网络会计在实际应用中的优点，提出网络会计发展过程中应注意的一些问题。

Thinking about the Development of Network Accountant in New Times

In the information age,widespread application of the internet has the huge influence to the social various fields.As the new tool in the economical management substance system,network accountant appears a series of changes and the developments.This article introduces new characteristics of network accountant in five aspects,analyzes the merit of network accountant in the practical application at present,and proposes some questions which network accountant should be paid attention in the developing process.