Source: 233 Online School Paper Center [13-0/-10: 57: 51] Reading: 3 142 Author: Du Editor: studa126544

Abstract: The development of e-commerce has greatly changed the accounting environment, and the accounting object has changed from real economic business to virtual e-commerce. Accordingly, the traditional accounting theory and practice are changing gradually, and how to develop accounting in the future is the problem discussed in this paper.

First, the reform of traditional accounting

1. Accounting concept. This requires changing the traditional accounting concept and establishing five new concepts. First, a new concept of time and space. Under the network environment, accounting is required to adopt a future-oriented view of time and space, that is, to change from a retrospective view of the past to an anticipatory view centered on the prediction and assumption of the future, so as to closely integrate the accounting system with the real environment; Second, the new concept of time, the network environment will make the company's production and operation more and more use of real-time management, online management, only the concept of time can adapt to this; Third, the concept of risk, because of the use of the network, the transparency of accounting information has increased, which has intensified competition, and risks will accompany the whole business activities. Therefore, the content of risks should be included in the accounting object or become an element of accounting, and these risks should be reflected by appropriate methods as far as possible, so that the content of accounting information is closely related to the needs of users and has real decision-making value; Fourth, the concept of network system. Network system is a convenient information exchange system. On the one hand, it greatly shortens the time and space distance between information providers and users. On the other hand, through communication, the communicators' thinking is inspired by each other, which greatly increases the information capacity, enriches the connotation and form of information, and forms a close and diverse relationship between information exchange and use. The accounting information system based on network system theory will become a global system, and the market has higher requirements for its content and methods, which means that accounting information must be based on the needs of users and provide flexible and diverse information in time; Fifth, the concept of information literacy. In the ever-changing world, new things emerge one after another, and uncertainty is increasing day by day, so it is difficult to verify or measure anything accurately. Therefore, it is necessary to add concepts such as probability and variance to the current accounting, establish an accounting method system that specifically reflects uncertainty, and improve the relevance of accounting information.

2. Accounting theory. The four basic assumptions and accrual basis can no longer meet the objective needs of e-commerce development. For example, the emergence of virtual alliance and strategic alliance between enterprises has broken the scope of traditional accounting entity assumption; Online mergers, acquisitions, bankruptcies and other activities have questioned the assumption of going concern; With the emergence of accounting real-time reporting system, financial reports can be generated at any time, and there is no need for accounting staging hypothesis; With the process of assets from tangible to intangible, accounting measurement has also developed from measuring tangible assets to measuring intangible assets, and monetary and non-monetary measurement coexist. For another example, in e-commerce transactions, the transaction, payment and delivery of goods are completed in a very short time. Each transaction has only one accounting period, that is, the transaction period. There are no problems in many periods before and after, and the company's income and expenditure are completed in the same transaction period, which makes the accrual basis lose its foundation. It is more reasonable to adopt cash basis.

3. Accounting organization. Under the e-commerce environment, the accounting department is integrated with other departments, and the communication between superiors and subordinates, between departments and with the outside world leads to a vague division of labor. The structure of accounting organization has changed from vertical to flat, and the function of accounting organization has changed from accounting to management service.

4. Accounting services. E-commerce is a product based on information network and information society. It can spread the original business activities to the procurement and sales of commodity production enterprises, to the government's trade, to the consumers' offices, to all the places that the network can reach, and form a unified and standardized global competitive market accordingly. In order to adapt to the development of e-commerce, the scope of accounting services will continue to expand, and it will face all aspects of government, circulation industry, production industry, consumers and domestic and foreign trade. It is developing in the direction of integration, because e-commerce is international, accordingly, accounting that reflects e-commerce must also be international, and accounting services will certainly break national boundaries, so that people all over the world can easily seek their own accounting products in the international accounting market and provide their own accounting products at the same time.

5. Accounting work. We must change from traditional accounting to computer network accounting. The focus of the work is to prepare the financial budget, process the data generated by the system and design the subsystem, design all kinds of internal reports used in management decision-making, audit the management plan, prepare the tax bills and information reports required by external users, and provide all kinds of information consultation for the company's senior management.

Second, the only way for the future development of accounting-e-commerce accounting

In the face of the wave of e-commerce, the traditional ideas, theories and methods of enterprise accounting system will obviously be inadequate, and the enterprise accounting system will inevitably transform, which makes a new accounting concept-e-commerce accounting emerge as the times require. How to do a good job in e-commerce accounting? In view of the problems we are facing, we should strive to do the following four aspects:

First of all, strengthen the security measures of e-commerce accounting and establish a safe and reliable e-commerce accounting system. Including the following contents: it is necessary to establish a safe and reliable e-commerce communication network; Set firewall and electronic key system; There must be an authoritative organization or certification body, and a special verification center will verify the identities of both parties to the transaction and issue security certificates. Only the party holding the security certificate is eligible to enter the e-commerce accounting system.

Secondly, strengthen the legislative measures of e-commerce to provide a good legal environment for the development of e-commerce accounting. The concept of transaction security should be embodied in the legislation of the basic law of civil law. Therefore, we should boldly learn from and transplant the successful experience and system of e-commerce protection in developed countries, and combine the actual situation in China to build a legal system to strengthen transaction security protection; In the legislation of separate commercial law, based on the special legal status and relative independence of commercial law, it can meet the high transaction security requirements of commercial behavior; In the legislation of computer and its network security management, legal measures for the security protection of e-commerce transactions should be clearly put forward according to the characteristics of e-commerce transactions running in virtual environment; In terms of legal interpretation, it is imperative to comprehensively clean up the judicial interpretation made by the Supreme People's Court, eliminate the conclusions that are not conducive to transaction security, and pay attention to the factors of transaction security in future interpretations; When conditions are ripe, specify special legal documents to protect the security of e-commerce transactions. In addition, another task is to revise the contents and expand the scope of the secrecy law, intellectual property protection law, tax law and advertising law.

Thirdly, vigorously cultivate all-round and compound e-commerce accounting talents. E-commerce is a system, and the center of the system is people. Because e-commerce is an organic combination of information modernization and commerce, people who can master and apply e-commerce technology and financial theory must be compound talents who master modern information technology, modern business theory and practice. We must create a social atmosphere for the whole society to popularize e-commerce accounting, and strengthen the understanding, understanding and training of e-commerce accounting theory in depth and breadth.

Finally, develop the e-commerce accounting market. E-commerce accounting market is the place where e-commerce accounting commodities exchange, and it is also the objective environment for the development of e-commerce accounting. Perfect e-commerce accounting market will play an important role in the development of e-commerce accounting. We should establish a global international e-commerce accounting market, open an e-commerce accounting website, exchange accounting information with countries around the world, promote the free flow of accounting information, and provide a broad space for the coordination and development of accounting standards. At the same time, we should also pay attention to installing "purification devices" in the e-commerce accounting market, such as signing market standard agreements and setting up visa centers, so that accounting information can be purified and filtered before entering the market to ensure the quality, timeliness and effectiveness of mobile information in the accounting market.

As a combination of e-commerce and traditional accounting, e-commerce accounting will have a great impact on the theoretical framework of traditional accounting, and it also contains an epoch-making institutional reform in the field of accounting application. China is developing from a traditional economy to a more advanced network credit economy. After the economic restructuring, China's information industry will give full play to its advantages as a latecomer, and the cooperation among the market, government and enterprises will be closer in the future. E-commerce and e-accounting model are successful applications of this new market economy relationship on the Internet.

References:

[1] Lin Jiexin, Ge Xing "On the stage of enterprise informatization in China" [J] Business Times, 2007, (27).

[2] Jin Guanghua' Enterprise Informatization and E-commerce' [J] Shanghai Accounting, 2009, (4).

[3] Chen "Introduction to Electronic Commerce" [M] Beijing: Tsinghua University Publishing House, 2008-08.