Net finance and accounting is the outcome which adapts to the future new economic times, whereas the traditional accounting theory is set up and developed under the traditional economic envi- ronment.

• 网络财务与会计是与未来新经济时代相适应的产物，传统的会计理论是在传统的经济环境下产生和发展起来的。 新经济时代有其固有的规律，必然对会计提出新的要求。