随着互联网技术的发展,企业的经营与管理方式发生了巨大的转变,包括企业的商业模式、企业运营模式、财务管理与会计等发生了巨大的变化,在互联网时代,企业会计遇到了全新的挑战。本文首先分析互联网的涵义与其特征,然后阐述互联网时代的会计特征,再次分析互联网时代会计的挑战,最后尝试探索互联网时代会计的对策。 With the development of Internet technology, there has been a tremendous change in the way of operation and management of enterprises. There has been a tremendous change in the business model, business operation mode, financial management and accounting of enterprises. In the Internet era, corporate accounting has encountered a brand new challenge. This paper first analyzes the meaning and characteristics of the Internet, and then elaborates the accounting characteristics of the Internet era, once again analyzed the challenges of accounting in the Internet era, and finally attempts to explore Internet accounting measures.