【正文】 accounting. Third, the network accounting for the impact of accounting information The provision of the impact of accounting information The accounting objectives of the Internet age more likely to be useful in decisionmaking school, due to the increase of potential investors, accounting information users need to be able to provide the information basis for decision making, and then to decide whether to take a certain action or decisionmaking, so the Internet Age the provision of accounting information should possess the following characteristics: 1, related to each other. In the Internet age, due to the advantages of integrated, enterprise acquisition and processing of information increasingly fine (down to the various departments of the status of the incident), so users can be provided to the detailed information needed for decisionmaking。 advances made in science and technology fair Confirmation and Measurement of the value of relatively simple, fair value measurement as a new attribute has been widely used in decisionmaking will improve the relevance of information. 2, look to the future. Enterprises to take advantage of network and financial analysis software can be a prehensive analysis of internal and external developments and trends in the operation, full disclosure to users in the future development prospects of business, profit forecasts, cash flow of information to outside parties to answer the question of greatest concern . (3) realtime information. With the network, the user may at any time into the pany39。s website or search engine in the search for the day, when the enterprise because enterprises have integrated information as a management information system, external provision of information at any time. 3, nonfinancial information. Nonfinancial information disclosure can help information users a more prehensive understanding of business thinking on the quality and quantity of information on the requirements of the network increasing age, nonfinancial information will give the user a number of new information to make up for lack of financial information . , to provide accounting information on the impact of the way With network technology to ensure that accounting information is no longer rigidly adhere to the delivery of paper as the carrier of the financial reporting forms, but in opticelectronics and network carrier and exchange of online information to the user. Users can log in at any time to read the page on the corporate website of the information, so can understand the realtime changes in each enterprise to address the issue of timeliness of information。 users through hyperlinks or internal search engine to find with their ongoing use of a decisionmaking related information, so that the achievement of specific information。 there is the release of information is no longer simply the use of text, but graphics, images, sounds coexist to meet the different needs of information users. Fourth, reduce the negative impact of the proposed accounting Accounting for the Internet Age to the impact of the abovementioned objectives, I believe that the use of network technology to achieve new goals accounting, mainly from the following aspects: 1, holding regular online meetings, and timely dissemination of information. Enterprise release information in accordance with the nature of investors to distinguish between, on the majority of shares held by corporate investors should regularly exchange their online to show the importance of their business that in case of important matters relating to the meeting should be held online to explore the decisionmaking enterprises。 and a number of holders of minority business units and individuals, the public notice can be taken online form or information to enhance their interest in the development of potential investors. Through this approach, to improve stability and purpose of the structure of existing shareholders. 2, pay attention to gathering feedback. This requires that panies pay attention to the twoway exchange of information only when the web session to exchange views with investors, or oneway dissemination of information were not enough, panies should make use of certain technologies online users of financial information to reach the other side to identify and track website to find out changes in the existing investors, and the discovery and development of potential investors, in view of its own characteristics, its timely delivery of information of interest to them to help their decisionmaking, it can increase the specific information. 3, enhanced reporting advantages. To strengthen the construction of the enterprise network, plete its functions. Corporate website should have an internal search engine to find the convenience of users of accounting information of enterprises。 enterprises accounting information should be capable of handling the form (such as pdf documents, etc.) the emergence of userfriendly download according to their need for information processing and analysis 。 can also hyperlink to other related areas with links (such as the Securities and Futures Commission, banks, etc.) in order to meet investor demand for further information. 4. To enhance network security. Accounts is an important basis for financial management, it is necessary to ensure its authenticity and integrity and to prevent people with ulterior motives of information theft and tampering. The need to strengthen the management of network security hardware and software efforts, prevent hacker intrusion, the need for a sound regulations and rules, in strict accordance with procedures. To ensure that the accounts and accounting information. 一、網(wǎng)絡(luò)會計的特點網(wǎng)絡(luò)經(jīng)濟時代無論是網(wǎng)絡(luò)還是計算本身都經(jīng)歷了巨大的變化，網(wǎng)絡(luò)對企業(yè)會計環(huán)境的影響也是顯而易見的。就廣域化環(huán)境而言，一方面國際互聯(lián)網(wǎng)（Internet）使企業(yè)在全球范圍內(nèi)實現(xiàn)信息交流和信息共享，另一方面企業(yè)內(nèi)部網(wǎng)（Intranet）技術(shù)在企業(yè)管理中的應(yīng)用，則使企業(yè)走出封閉的“局域”系統(tǒng)，實現(xiàn)企業(yè)內(nèi)部信息對外實時開放，同時使企業(yè)內(nèi)部包括財務(wù)部門在內(nèi)的所有部門實現(xiàn)了資源的優(yōu)化配置。網(wǎng)絡(luò)環(huán)境為會計信息系統(tǒng)提供了最大限度的全方位信息支持。由于Intranet是根植于Intern