现代信息技术尤其是计算机、网络技术的成熟发展，为企业构建成了一种基于网络技术的新型财务管理模式——网络财务。网络财务能够帮助企业实现财务与业务协同，远程报表、报账、查账、审计等远程处理，以及事中动态会计核算等在线财务管理活动。企业的网络财务管理系统立足于企业经营管理的角度，实现了企业的资金筹集、资金运营、远程投资、分公司财务结算与分析等运作。 然而，由于网络本身存在的许多不安全因素，使得置身于网络中的企业会计信息随时都存在被截取、篡改、泄漏的风险，其安全面临极大的风险。因此，网络财务在给企业带来商机和财富的同时，也可能将企业带进网络的陷阱。 本文首先阐述了网络财务的基本理论，包括其内涵、特征、产生背景和意义，然后介绍网络财务在我国的应用现状，从现状中得出网络财务的信息安全是制约我国网络财务发展的关键因素，继而分析影响网络财务信息安全的各种因素，包括相关的政策法律不健全、计算机网络系统存在安全风险、网络环境下会计信息失真风险加剧、网络财务系统内部控制难度加大、高素质会计人才缺乏等。为了提高网络财务系统的安全性，文章从国家相关的政策法律、先进的计算机网络技术、严格的内部管理等层面提出一套综合解决方案。并为海通证券股份有限公司实施的网络化集中式财务管理系统设计了一套安全解决方案，从实际应用的角度对前述的理论进行充实和细化。

The development of modern information technology，especially the computer and network technology, build up a new mode of financial management based on network technology is built up, that is network finance. It can help enterprise to realize the cooperation between operation and finance, long-distant reporting forms, reporting accounts， checking accounts and auditing. Enterprise’s network finance management system is established in the angle of managing and realizes the raise and using of money, long-distant investment and financial analysis of filiale. However, enterprise’s accountant data could be intercepted, juggled and blabbed at any time because of inherent unsafe factor of network. Its security is faced with grate challenge. So, when bring enterprise opportunity and fortune, network finance also can take it into the trap of network. This article firstly introduces network finance’s basic theory which includes its connotation, character, background, and meaning. Then introduce network finance’s applied status quo in China and draws a conclusion that information’s security is the main factor that restrict the development of network finance. And then analyze various influencing factors of network finance information’s security, including upright policy and law, computer system’s safe risk, bigger anamorphic risk of accountant data, difficulty of intramural control, lack of excellent accountant, and so on. In order to improve network finance system’s security, this article brings forward a solution from the following aspects: policies of country, advanced computer technology and strict management rules. In the end, a cases is used to explain how to resolve the problem of financial information’s security from the angle of practical application.