With the arrival of the information-based society, the global informationization initiated by the modern information technology, to the traditional enterprise management mode, deal with and produce the enormous impact with the accounting management system in accounting theory, accounting practice, impelling the accounting by EDP to transform into accounting informationization swiftly and violently, the network accountant has already become the inexorable trend that my Congress has counted development of undertaking. Network accountant, set up the accounting information system on the basis of environmental network, it is the important component of e-commerce. The production of the network accountant is taking modern information technology as backing, it has not merely changed the route that accounting information turns into and spreads, and has brought influence to traditional accounting theory and practice greatly. This text carries on research to the accounting impact on traditional accountant of the network. First, to the impact of traditional accounting basic theories, mainly display the changes and changes of three assumptions in four assumptions of accountant; Second, the impact on accounting practice, mainly display in making, the impacts of four respects of principle, accounting statement, accounting function of valuating of historical cost happens to power and responsibility; In addition, the appearance of e-commerce will change the traditional financial accountant's management mode and promote the overall innovation of the accounting means too.