网络信息技术的不断发展,使人们的生产生活方式发生了巨大的变化,同时也给财务会计领域的改革创新带来了机遇与挑战。基于网络经济的影响下,传统的财务会计管理模式必须进行变革与发展,进而才能满足经济社会发展的新要求。如果不对财务会计进行创新变革的话,就会对网络经济的发展带来一定的阻碍。因此,建立完善的财务会计管理系统迫在眉睫。一、基于网络经济影响下财务会计的主要特征(一)财务会计具有开放性 With the continuous development of network information technology, great changes have taken place in people’s production and life style, and opportunities and challenges have also been brought to the reform and innovation in the field of financial accounting. Under the influence of the network economy, the traditional financial accounting management mode must be changed and developed, so as to meet the new requirements of economic and social development. If we do not make innovations in financial accounting changes, it will bring some obstacles to the development of the network economy. Therefore, the establishment of a sound financial accounting management system is imminent. First, based on the network economy under the influence of the main features of financial accounting (A) of the open accounting