First, the impact of network accounting on basic accounting theory and practice
(A) the impact of network accounting on basic accounting theory
In the basic accounting theory, four accounting assumptions are the most important, but with the emergence of network accounting, three of the four assumptions have changed, and only the monetary measurement assumption has changed little, but it is more practical.
1. Accounting entity assumption is the most important one among the assumptions, and it is the unit of accounting work. If this assumption cannot be established, the latter assumption cannot be established, and accounting work cannot be carried out. However, the virtual company, the subject of network accounting, is a virtual company, so it is difficult to determine the accounting subject, which is different from the traditional accounting subject. Therefore, we need to change our ideas and replace the traditional assumption of accounting entity with a relative accounting entity, that is, a temporary organization existing on the Internet, so as to clarify the functions accomplished by this accounting task.
2. The assumption of going concern cannot be established because of the appearance of network accounting, which is followed by the assumption of dissolution. The assumption of going concern is established because traditional accounting needs to consider property estimation and expense allocation within a period of time, but under the network environment, network accounting can reflect and analyze property estimation and expense problems in real time. Moreover, the main network company of network accounting is a temporary organization that exists on the Internet. Most transactions are one-off and will be dissolved after completion.
3. The assumption of accounting stage has also changed from the traditional division to the division suitable for network accounting. Accounting staging is produced because under the traditional accounting reporting mode, due to the limited technology to provide accounting information, the system takes a long time to process information. Dividing relatively independent and interrelated periods can realize the continuity and regularity of statements. However, due to the adoption of high-tech communication technology and computer network, the transaction of network companies can be completed in a very short time and dissolved immediately. Therefore, it is no longer necessary to divide time periods in a short time. As long as the accounting period and the change period are unified, the problem can be solved. We can only prepare accounting statements once after a transaction to meet the needs.
(B) the impact of network accounting on accounting practice
Accounting work is carried out according to a certain scope, but the appearance of network accounting has impacted some original principles of traditional accounting, some of which are meaningless and some should be revised, which has brought great influence to accounting work.
The influence of 1. on accrual basis. Its main function is to limit the distribution of expenses and income within the period, but in network accounting, the accounting period is equivalent to the transaction period, so there is no problem of sharing income and expenses across periods, and the accrual basis has lost its foundation, and the cash basis is more suitable for network accounting.
2. The impact on the historical cost pricing principle. As mentioned above, the network company is a temporary organization, which denies the assumption of going concern, so it is more reasonable to estimate its cost according to the fair value such as present value and variable value. Historical cost has lost its meaning for network accounting.
3. Challenges to accounting statements. The purpose of providing financial statements is to provide true, reliable and timely accounting data for decision-making. In traditional accounting, statements are prepared after an accounting period, so both dynamic statements and static statements have historical defects, and electronic financial statements based on network accounting are more suitable for decision makers. This kind of instant processing and providing information at any time is incomparable to previous accounting statements. The application of electronic financial report can also effectively expand its information capacity.
4. Impact on accounting function. Network accounting needs accounting supervision function, especially accounting supervision function. In the whole transaction process of network accounting, accounting supervision can be divided into pre-transaction supervision, in-transaction supervision and post-transaction supervision because of its different interests. Strict implementation of these regulations can ensure the safe and effective operation of network accounting. With the evolution of the times, accounting has changed from accounting to management. The appearance of network accounting has had an impact on accounting management and put forward higher requirements for the modernization of accounting management.
Second, the impact of e-commerce on traditional accounting practices
(A) E-commerce will change the traditional financial accounting management model.
1. The accounting function has changed. At present, the basic function of accounting is accounting and supervision, and the main category of accounting management is limited to bookkeeping, accounting and auditing accounting matters themselves. After enterprises enter the network management, the functions of financial accounting and management accounting will inevitably merge to form a highly developed management accounting information system. The function of accounting information system will be expanded in four aspects: first, it should provide information for the demanders outside the enterprise; The second is to meet the needs of internal management of enterprises; The third is to serve the innovative development of enterprises.
2. Accounting management will enter the era of comprehensive information. Compared with the previous accounting information system, the future network accounting has a multi-level network structure information system including accounting business processing layer, information management layer, accounting decision-making layer and decision support layer. Accounting carries out logistics management while realizing capital flow management, which truly realizes the integrated management of invoicing business, accounting and financial monitoring, and becomes the most effective decision support system in enterprise management. The timeliness and practicability of financial information will be greatly improved.
(B) E-commerce will promote the comprehensive innovation of accounting methods.
1. Changes in accounting and settlement methods. Under the traditional accounting, the accounting treatment of commodity transactions is completed by manually issuing a large number of paper documents and vouchers and then inputting them into the computer. Under the network accounting, the way of commodity trading is "paperless". Electronic bills, electronic certificate and electronic account books will replace the manually filled documents and vouchers, and the accounting treatment can be completed automatically. In addition, the delivery of goods and the payment of funds will also be unified. At the same time when the transaction is completed, all parties involved in the transaction, including banks, taxation, transportation, etc., will complete the payment by exchanging various electronic bills and electronic documents, thus greatly simplifying the workload of financial personnel and avoiding a large number of bad debts.
2. Changes in accounting information input and transmission. Under the network accounting, the accounting process has changed, a large amount of data is directly obtained from other systems inside or outside the enterprise, and the centralized management of enterprise information will realize "data sharing". Purchasing, sales, finance and other departments of an enterprise can store all kinds of information in the database, and authorized information users can obtain the required information at any time.
3. Changes in the formation of financial reports. Under the network accounting, real-time and regular reporting of financial information can be realized, and information users can consult relevant information online at any time to obtain financial analysis data and improve the correctness of decision-making. At the same time, in this process, corporate financial information will also be supervised by external users.