网络会计是信息环境中会计发展的新方向。本文分析了网络会计的发展现状;探讨了网络会计发展中存在的信息系统技术不安全性和会计软件本身的局限性、财会工作人员的道德风险几个问题;并分析和提出了解决问题的思路。 Network accounting is the new direction of accounting development in the information environment. This article analyzes the status quo of the development of network accounting; discusses the unsafe technology of information system and the limitation of accounting software; the moral hazard of accounting staff; and analyzes and puts forward the idea of ​​solving the problem .