Backup or restore SQL Server database to another server.

When you try to backup or restore your database to another network server in the SQL Server Enterprise Manager, you will get following error:

Cannot open backup device "\ networkserver \ C $ \ XX. Bak". device error or device off-line. See the SQL Server Error Log for more details.
Backup database is terminating abnormally.

How cocould it have happened? The reason is the MSSQLServer service is running under the LocalSystem account, and the LocalSystem account have no access to the network server as it isn' t an authenticated network account. so if you want to dump the database onto another server or a UNC path, you can change the account the MSSQLServer service runs under to an account with the relevant network rights.

Remember to restart the MSSQLServer service to make your change takes effect.
Hope this helps