网络技术引发的全球信息化浪潮冲击着传统社会生活的每一个角落，网络化、数据化、知识化已成为时代的主旋律。网络时代改变了整个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。因此，也动摇了传统会计理论的框架，对会计时空核算产生了重大的影响。 一 The wave of global information triggered by network technology has hit every corner of traditional social life. Network, data and knowledge have become the main theme of the times. The Internet era has changed the entire social and economic production structure and labor structure, breaking the traditional business management and accounting models. Therefore, it also shakes the framework of traditional accounting theory and has a significant impact on accounting in time and space. one