自古以来，会计作为一门应用科学，始终依赖于一定的社会和经济环境，并受其

自古以来，会计作为一门应用科学，始终依赖于一定的社会和经济环境，并受其影响，会计的发展始终适应于整个经济发展。大数据下云计算会计的出现对传统会计的理论和实践产生了深远的影响。因此，从传统会计和网络会计的产生和发展入手，着重从概念，特征，功能，理论和实践两个方面进行比较，以网络会计对传统会计的影响为主要线索。并针对网络会计的安全性及相关问题提出了相应的对策。互联网信息技术的发展带来了大数据时代，并影响了传统会计的两个基本功能：会计和会计监督。因此，会计行业将面临重大改革。本文从传统会计行业的两个基本功能入手，全面，深入地分析了大数据时代对传统财务会计的影响，分析了大数据时代的利弊，并探讨了传统会计行业的未来转型与发展。

自古以来，会计作为一门应用科学，始终依赖于一定的社会和经济环境，并受其影响，会计的发展始终适应于整个经济发展。 大数据下云计算会计的出现对传统会计的理论和实践产生了深远的影响。 因此，从传统会计和网络会计的产生和发展入手，着重从概念，特征，功能，理论和实践两个方面进行比较，以网络会计对传统会计的影响为主要线索。 并针对网络会计的安全性及相关问题提出了相应的对策。 互联网信息技术的发展带来了大数据时代，并影响了传统会计的两个基本功能：会计和会计监督。 因此，会计行业将面临重大改革。 本文从传统会计行业的两个基本功能入手，全面，深入地分析了大数据时代对传统财务会计的影响，分析了大数据时代的利弊，并探讨了传统会计行业的未来转型与发展。

Since ancient times, accounting, as an applied science, has always relied on a certain social and economic environment, and is affected by it. The development of accounting has always been adapted to the whole economic development. The emergence of cloud computing accounting has a profound influence on the theory and practice of traditional accounting. Therefore, starting from the emergence and development of traditional accounting and network accounting, the paper compares the concept, characteristics, functions, theory and practice, and takes the influence of network accounting on traditional accounting as the main clue. And the corresponding countermeasures are put forward for the security and related problems of network accounting. The development of Internet information technology has brought about the era of big data, and has influenced two basic functions of traditional accounting: Accounting and accounting supervision. Therefore, the accounting industry will face major reform. This paper starts with two basic functions of traditional accounting industry, comprehensively and deeply analyzes the influence of big data era on traditional financial accounting, analyzes the advantages and disadvantages of big data era, and discusses the future transformation and development of traditional accounting industry.<br>