The emergence of the Internet is the second industry wave in the global IT field after PC, which has brought about great changes in the global economy and society of IT industry. The influence of network technology on human society is huge, any enterpriseWe can't avoid the Internet. Under the catalysis of modern information technology, the global network economy has taken shape, and the network hasIt is not only a medium for information transmission, but also a new place for the production and operation activities of enterprises, creating a newThe economic organization and management mode have changed the traditional management mode and transaction mode and entered the e-commerce mode.The age of style. Under the e-commerce mode, the enterprise is a node in the global network supply chain, and its production economyOperation and management (management object, management process and management instruction, etc.) are all in digital form and are transmitted to realizeAutomation, informatization and digitalization of management.The network economy is an end-to-end, open and customer-oriented service economy.The direct economic mode of network will lead to the reconstruction of market and industry. There will be more networks in the network economyUnder the network economy, e-commerce will become the foundation of enterprisesThis operation mode. Because e-commerce requires enterprises to have a network-based financial system, that is, to use network finance to manageBusiness management, therefore, the rapid popularization of e-commerce will inevitably promote the emergence and development of network accounting information system.Under the network environment, the generation environment of enterprises will change greatly. The so-called network economic environment, simplyThat is to say, based on digital technology and connected by the Internet, knowledge innovation and new technology promotion and ApplicationThe generation, disclosure and application of information are in a three-dimensional platform interactive communication mode, making knowledge and technologyTechnology, information, resources, transactions, decision-making and other timely completion to form a global integrated economic environment. "Virtual enterprise