Internet economy is an economy where producers can meet consumers without time and space lim itation, which puts challenges and a chance of creation for trad itional fiscal theory and practice.

• 网络经济是没有时空、域限制的生产者和消费者直接见面的经济,它对传统的财务理论与实践既提出了挑战,又提供了创新的机会。