英语翻译以因特网技术为核心的现代信息技术正在对人类社会的发展、进步和繁荣产生着越来越重要的影响.国际互联网的诞生,使信息传递、电子商务等业务有了突飞猛进的发展.网络会计的广泛应用开拓了企业自生业务,促进了电子商务的迅速发展并且它的出现大大弥补了会计电算化的不足,成为会计发展的新领域.本文从网络环境会计发展的背景入手,首先阐述了网络会计的基本理论并对网络系统设计进行介绍与说明,然后研究了网络会计在会计领域中的应用及应用过程中所存在的风险.

The Internet technology as the core of modern information technology is the development of human society,progress and prosperity of an increasingly important influence.The birth of the Internet to make information transfer,e-commerce business has been rapid development.Wide application of open network accounting enterprise self service,promoted the rapid development of electronic commerce and it has significantly made up for lack of computer accounting,a new development in the field of accounting.In this paper,the background of the development of environmental accounting network start,first expounded the basic theory of network accounting and network system design are introduced and explained,and then study the network of accounting in the accounting field application and application process of the risks.