计算机网络化的会计系统的产生和发展是由客观环境所决定的,并随着客观环境的变化而发展变化。计算机网络化的会计系统必须在一个安全的环境中才能发展和壮大。相信随着网络技术的不断发展和安全系统的完善,计算机网络化的会计系统将会得到更广泛的应用,并最终将在网络经济中发挥积极的作用,成为会计学中最有潜力的新领域。 The emergence and development of the computer networked accounting system is determined by the objective environment and changes with the objective environment. Computer networked accounting systems must be developed and augmented in a secure environment. Believe that with the continuous development of network technology and the improvement of security system, the computer networked accounting system will be more widely used and will eventually play an active role in the network economy and become the most promising new field in accounting .