The continuous development of network information technology has brought great changes to people's production and lifestyle, and also brought opportunities and challenges to the reform and innovation in the field of financial accounting. Under the influence of network economy, the traditional financial accounting management mode must be reformed and developed to meet the new requirements of economic and social development. If financial accounting is not innovative, it will hinder the development of network economy. Therefore, it is urgent to establish a perfect financial accounting management system.

First, the main characteristics of financial accounting under the influence of network economy

(A) financial accounting is open.

In the network economy environment, financial accounting needs to make creditors and investors fully understand the relevant accounting information of enterprises. In this process, it is necessary to set up corresponding accounting information authority, which embodies the open characteristics of financial accounting under the influence of network economy. In addition, creditors and investors can use the interface of the enterprise on the network to obtain the financial accounting information of the enterprise, and at the same time, process the information twice and then convert it into the comprehensive financial information they need. In addition, they can also understand the personnel management and specific operating conditions of enterprises through the financial accounting information system of enterprises, which is conducive to creditors and investors to predict the opportunities and challenges faced by enterprise development.

(b) Financial accounting is real-time.

The enterprise financial accounting information system under the network economy gradually began to get rid of the imprisonment of the traditional static accounting system and develop into dynamic accounting. Therefore, the reform of accounting mode has realized the real-time characteristics of financial accounting system under the network economy environment. This accounting method can quickly reflect the specific financial situation of the enterprise and the financial report in actual operation. At the same time, with the progress of network information technology, the form of weekly, monthly or annual report will be gradually replaced by real-time financial report. Therefore, effectively improving the real-time and accuracy of enterprise financial accounting information and improving the utilization rate of financial accounting can provide corresponding data and information support for enterprise leaders' management decisions.

Second, the impact of network economy on financial accounting

(1) Financial and accounting reports

Traditional enterprise financial reports are limited by format and business, and the corresponding financial reports are mainly published in the form of annual or semi-annual, which restricts creditors and investors from grasping the financial accounting information of enterprises in time to some extent. With the development of network economy, enterprise financial accounting information has real-time characteristics, which can realize the effectiveness of enterprise financial accounting information reporting. At the same time, it can also strengthen the interaction between accounting information demanders and investors, thus significantly improving the pertinence and accuracy of financial reports.

(B) the financial accounting environment

The influence of network economy on enterprise financial accounting is also reflected in the financial accounting environment, which will mainly have a corresponding impact on the organizational structure and resource enjoyment in enterprise financial accounting. In the network economy environment, the network interactive structure gradually replaces the pyramid structure in traditional enterprise financial accounting, and can also significantly stimulate the development vitality of enterprises. Under the network economy environment, enterprise financial accounting can significantly improve the utilization rate of information, effectively expand the utilization field of information, and enable creditors and investors to know the financial accounting information of enterprises in time through the Internet.

Third, the measures that financial accounting should take under the influence of network economy.

(A) improve the financial and accounting security system

Although the influence of network economy on enterprise financial accounting is mainly positive, it will still have corresponding negative influence. For example, it will affect the security of financial accounting, the complexity of system accounting and so on. This requires enterprises to effectively improve the financial accounting safety management system. Because in the network economy environment, the enterprise's financial accounting information system needs to be open to creditors and investors, which will expose the enterprise's website server to the Internet environment. If the enterprise does not improve the financial accounting safety management measures in time, it will make the accounting information system of the enterprise face some major threats, such as virus intrusion, hacker intrusion and so on. Therefore, enterprises need to strengthen virus prevention measures, prevent black attacks by installing firewalls and corresponding anti-virus software, and at the same time, they need to introduce professional network security managers to manage them, so as to effectively improve the security of enterprise financial accounting information.

(B) the establishment of financial accounting procedures

The accounting treatment under the network economy environment is very different from the traditional accounting treatment. Therefore, when establishing a new financial accounting process, we must focus on the strategic objectives of the enterprise's own development and the real needs of customers, and at the same time take the specific production and operation process of the enterprise as the guide, and then use advanced information technology to strengthen the financial management of the enterprise, so as to promote the efficiency of internal financial accounting of the enterprise to become more perfect and efficient. This management model often needs to re-establish the accounting process of financial accounting, and then build a new operation model. This brand-new operation mode has very obvious characteristics, which can effectively highlight the concept of effectiveness of enterprise financial accounting management and promote the accounting of financial accounting to become high-quality and efficient.

(C) improve the quality of accounting practitioners

With the continuous development of network economy, the management mode of enterprise financial accounting has also changed accordingly. At present, the complexity of enterprise financial accounting software operation puts forward higher requirements for enterprise financial accounting practitioners. This is because in the network economy environment, a lot of work in enterprise financial accounting information system has been replaced by automation mode, which requires accounting practitioners to change the management mode of data authority and the audit mode of data accuracy. Under the influence of the network economic environment, only by learning new knowledge can accounting practitioners adapt to the practical needs of the development of enterprise financial accounting. In the environment of network information age, enterprise financial accounting practitioners need to constantly update their own management concepts, which can effectively change traditional concepts, optimize business processes and innovate management methods. In a sense, financial accounting has been organically combined with current information technology. Information technology and enterprise financial accounting complement each other. On the one hand, information technology has effectively changed the management mode of enterprise financial accounting; On the other hand, enterprise financial accounting has also promoted the continuous application and development of information technology to a certain extent.

Fourth, summary.

In short, with the continuous development of China's economy and society and the continuous improvement of the socialist market economic system, enterprises pay more and more attention to the innovation and development of financial accounting management under the network economy environment. Many enterprises began to gradually change their development ideas, at the same time, innovate their own financial accounting management model, and strive to improve the basic quality of accounting practitioners. Then effectively reduce the negative impact of the development of network economy on enterprise financial accounting management, fully reflect the positive impact of network economy on promoting the development of enterprise financial accounting, and thus provide more accurate and effective financial information support for enterprise strategic decision-making.

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