跨入21世纪,网络会计的产生是网络经济发展的必然结果。网络会计既是对传统会计的继承,又是对传统会计的发展。但是网络会计在发展过程中存在种种问题。本文对网络会计的会计特征及面临的问题做出分析,进而对发展网络会计的策略作一浅探。 Into the 21st century, the emergence of online accounting is the inevitable result of the development of the network economy. Network accounting is not only the inheritance of traditional accounting, but also the development of traditional accounting. However, there are various problems in the development of network accounting. This article analyzes the accounting characteristics of network accounting and the problems it faces, and then makes a deep exploration on the strategy of developing network accounting.