人类社会进入21世纪，由现代信息技术，尤其是网络技术引发的全球信息化浪潮冲击着传统生活的每一个角落。伴随出现了新的企业系统，如网上企业、网际企业、虚拟企业；逐步形成的新的经济形态——网络经济，这些新的变化，改变了社会经济的生产结构和劳动结构，打破了传统的企业管理模式和会计模式。本文正是基于这样的发展趋势和时代变革，从理论方面和技术角度，论述了网络会计以其先进性和对环境的适应能力将成为财务会计发展的必然趋势；充分比较了它与传统会计的不同之处；初步探讨了网络会计的出现和发展对传统会计基本理论（四大基本假设）和会计实务（核算原则、职能、方法）的冲击和影响、出现的问题解决方法以及对会计报告、会计工作方式带来的变革；展望了未来会计信息系统发展的趋势。]

The human society enters 21 centuries, from modern information technique, particularly is each a corner that the world information that the network technique cause to turn the wave tide pounds at the tradition life.The chaperonage appeared the new business enterprise system, if net top business enterprise, net on the occasion of business enterprise, conjecture business enterprise;Gradually the new economic appearance —— network that become economy, these new varieties, changes social economic production construction with labor the construction, break traditional business enterprise management mode with accountancy's mode.This text exactly according to like this of the development trend replaces with the ages, from the theories aspect with technique angle, discussed the network the accountancy with its advanced with will become the inevitable trend that accountancy develop of finance to the environmental orientation ability;Compared it well with the different place of the traditional accountancy;The first step inquiried into network the accountancy's emergence with the development to basic theories( four big and basic assumption) in traditional accountancy with the impact of the accounting practice( check the principle, working talent, method) with problem solution method that affect, appear and report to the accountancy, accountancy the work way brings of replace;Outlook future accountancy the trend of the information system development.]