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The Research of Accounting Development Strategies in Internet Economy

2022-10-22 来源:客趣旅游网
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Aug.2006,Volume 5,No.8(Serial No.38) China-USA Busin! s Review,ISSN 1537・1514,USA The Research of Accounting Development Strategies in Internet Economy Hua Chen (School ofEconomics and Finance.Xi’an Jiaotong University,Xi’an 710061,Shaanxi,China) Abstract:In Internet economy,accounting will be reformed to meet the needs of commerce of the period mainly and is related to economic development closely.In this paper,the author considered that network accounting would be the main development trend,and analyzed the main diferences between the network accounting and the traditional accounting and insisted that the network accounting should be improved by deepening the theoretical research,strengthening legislation and inancifal rules,developing the ifnancial software and using XBRL to format financial reports. Key words:Internet economy;E—business;network accounting;XBRL 1.Introduction The accounting is expected to keep pace with the economy development and provide accurate and timely inancifal information that can be accessed and analyzed quickly and easily.in Internet economy,the e-business which has been developing rapidly has brought up the automatic,digital social and economic environment,and changed the production mode,the management mode and traditional trade way of the enterprise.Thus it has changed he opertation environment of he ttraditional accounting.In order to meet this kind of change and utilize the advantage that the network brings better,the accounting must carry on the corresponding reform.So,the network accounting becomes a new field of accounting development.The network accounting refers to the accounting activities of confirming,measuring and publishing various kinds of trade and item that carries off under the environment of Intemet.And it will become the inexorable trend of ifnancial accounting because of its advance and capacity of adapting to environment. 2.What Are the Main Diferences between the Network Accounting and the Traditional Accounting? From he tTable 1 below,we can see he tmain differences clearly Table 1 Main Diferences between the Network Accounting and the Traditional Accounting Character itern Implement mechanism Traditional accounting Base on handcraft or single computer Network accounting Base on network Dynamic accounting in middle facto Process mode Static accounting ex post facto The way of information supply Information interchange mode On paperordisk One—way Every month Onweb page Two-way he ̄equency Tof the financil freport submission. Rea1.time Includingthefinancilinformataionand non.financil information aLow he contTentofthe ifnancial report Cost of ifnancial information collection,process nd publiacation Only the financial in ̄rmadon High Hua Chen,PhD candidate of School of Economics and Finance,Xi’an Jiaotong University;research field:Internet economy 6l 维普资讯 http://www.cqvip.com

TheRes earchof Accountin......... ....................gDevelopmentStrategiesinInternetEconomy .........3・Which Diifculties Must be Solved for Developing Network Accounting? 3.1 Related law and regulations are not perfect The network accounting is new developing field,therefore a lot of questions related should be found out, improved,and revised constantly,At the present,the laws and regulations related to the electronic commercial activities are still not perfect.Moreover,the relevant accounting regulations and laws have not regulated clearly on hte questions htat appear in hte network accounting.This will bring great dififculty to hte accountant to correct hte record and reflect hte essences of the rtade in e-business and offer accurate ifnancial report in time. 3.2 The security of the accounting information system hTe accounting data reflect hte operation of hte enterprise and management performance.It must be keep secret powerfully.If hte design of control and security rae not ideal enough,it will produce all sorts of risk,and bring hte losses to enterprise.In the environment of E—business,electronic symbols have replaced the accounting data and hte magnetism medium has replaced the paper medium.It becomes a diifcult problem in the network accounting htat how to guarantee the information of the network accounting transmitted and accepted authentically and credibly. 3.3 The problem of verifying and confirming electornic initial data In network accounting,how can hte accountant verify and confimr that hte accounting data of computer system htat“have no paper’’are unanimous wiht hte original forms when business takes place?The data in hte magnetic disc and CD can be revised wihtout any“mark”through proper computer too1.So,it is very important to ensure htese electronic data kept down in original form.So,accountants must consider the dependability of the afifrmation,the management control and uansmit course and method of hte electronic data in stead of auditing hte original voucher in PaDer type simply. 4.How to Develop the Network Accounting? 4.1 Deepening the theoretical research of the network accounting constantly SeWing—up and development of accounting theory and accounting practice have been influenced by hte change of hte socila economic environment.The relevant theory of network accounting has just begun to sprout.So, accounting hteory specialist needs to perfect its theoretical system constantly to guide and drive the development of network accounting. 4.2 Strengthen legislate of E—business and ifnancial rules E-business is an enormous leading socila system.It is very importnat to accelerate the e—business legislate. Firstly,we must legislate to solve all kinds of problems appearing in the e—business and standardize the electronic commercial activities,make the enterprises carry on hte open,fair and just trade in rnage of law and regulations permitting,and encourage competition,and prevent monopolization.Secondly,it must be legal to guarantee the security and keep secret of tl1e e-business,and offer severe legal sanction to computer crime.divulging a secret by computer,stealing commerce nad ifnance secrets,etc. Wiht the electronic data are more and more populra,the electronic accounting information is hte main content of network accounting.Only when be signed by various people who handle the business can hte ifnancial bills of document and reports come into force.The development of hte network accounting will be obstructed certainly in hte situation where law doesn’t approve hte electron sign.So,setting up certain legal norm.and accounting system 62 维普资讯 http://www.cqvip.com

The Research of Accounting Development Strategies in Intcrnet Economy which is suitable for the network accounting is the key for its development. 4.3 Reengineer the accounting low fIn modern accounting hteory,the accounting objective is hte logical beginning for hte accounting concept lfame generally.In accounting practices,the accounting objective is realized through accounting flow and accounting method. In Internet economy,the accounting objective is the usefulness of decision.The investment strategy of the large—scale accounting information users presents diversity and individuation In order to satisfy he tdiverse request and enhance the relevance and timeliness of the accounting information based on the reliability,it is urgent to reengineer the accounting flow. To the interior of the enterprise,the accounting flow should be connected wih altl operation,management and activities to realize the conformity of all business low ifn order to optimize them.To he extterior of the enterprise, the accounting flow should be connected wih teach kind of external business low,ifn order to realize hatt the data collection and he tmassive economic work may be carried on-line. The author suggests that the new accounting lfow in Internet economy is as follows(Figure 1). 『 External business activity Electronic original voucher Figure 1 The New Accounting Flow in Internet Economy Under this overhead construction,the accounting lfow expands from he tinterior to the outside of he tenterprise. It can provide each kind of information in maximum extent,enhance he tunderstanding among he tenterprises and realize he opttimization of he taccounting low crfoss organization’S through the integration of he taccounting flow in the enterprises of he tsupply chain. 4.4 Developing the inancifal software suitable for the network accounting In the aspect of management mode,the network accounting software must realize handling business in coordination,long—range dealing wih and managitng online and SO on.In the way of working,the network accounting software must suppon to handle official business online and can deal wih new meditum,such as electronic document,the electronic cu ̄ency,webpage data,etc.In the aspect of the function,the network accounting software must offer such functions(not liitmed to the following functions):rendering an accounL 63 维普资讯 http://www.cqvip.com

The Research of Accounting Development strategi堕in nternetEco reporting,checking accounts and audiitng in long—range,paying online,declaring duty online,and inquiring ifnanci ̄information online,purchasing online,servicing online,e—bank,foreign exchange trading online,etc.In the aspect of technological platform,the network accounting software must take the network calculation technology as the core and be exploited and operated by the mainstream exploitation platform of internet and e—business application. 4.5 The XBRL should be encouraged to use for formatting ifnancial repor ̄ XBRL stands for“Extensible Business Reporting LanguagC’.It is a freely available electronic language htat it is being used to format financial reports for transport across the Internet and viewing on browser-equipped computers.Preparers and users of ifnanci ̄information can exchange XBRL across all software and technologies to provide greater efifciencies in the global capital markets.Thus,it is revolutionizing the way in which financial information is shared,usde,and an ̄yzed. Wiht XBRL,once ifnancila information is created and formatted ofr the ifrst time,the data can be rendered in any form.Ultimately,XBRL benefits all users in the financial information supply chain:publ ̄and private companies,the accounting profession,regulators,analysts,the investment community,capital markets and lenders, as well as the key htird parties,such as software developers and data aggregators. At present,IASB and 7 countries’(including China)1 6 XBRL detailed classiifcation standards already obtained hte XBRL international’S approva1.In China,the Shanghai Stock Exchange and Shenzhen Stock Exchange are popularizing the application of XBRL in listed companies.Chinese listed company information disclosure atxonomy framework iS as follows(Figure 2). Figure 2 Chinese Listed Company Information Disclosure Taxonomy Framework Source:Available from http://www.xbd—cn.org/sseyy/taxonomy.htm. It is a set of taxonomies which enables companies that conform to China Listed Company Information Disclosure Regulations ot tag financial statements in XBRL. 维普资讯 http://www.cqvip.com

The Research of Accounting Development Strategies in Internet Economy 5.Conclusion Along with the development of Internet economy,network accounting will obtain a more widespread application,and will exert its superiority ill 1)'laximE1nl extent.It will be the most potential new domain in modem accounting.In order to keep synchronization with new economy,we must start the research of the network accounting as soon as possible to meet the information usel’s request wel1. Referenee: 【1]Carey,A.and Forster,S.(2001)XBRL:Tile New Bnsiness Reporting Language Aceomltaltoy Age,28.Available from http://www.accoLIntancva2e.corn/Print/l l l9778『On.1ihe] Accessed l4/0l/2003. 【2]Garthwaite,C.and Wallace,A.(2001).XBRI :A Revolution in Financial Reporting.Accou ̄ f Hg(fJld Busine s,April. 【3]L』ymer,A ,1)ebreeeny,R Gray,GI__and Rahman,A(1 999)Bu.sine.7s Reporting Oil the Intenlel,International Accounting Standards Committee(1ASC).Lond(m. 【41 Marshall,J.(200l J XBRLk&nerging Framework,Fina ̄ /E nttive Jamlary/FehrLlary,62-63. [5]Rahman,A R.,Cahan,S.and Percra H.(1 999).Determinants of Disclosure by Global Fi rms Paper prdsettied at the American Accounting Asso(, Ⅱf D, AtlllUt2/Meetil 7 ,San 1)iego.August. (Edited by Manhua,Alan and Xiaoyu) (continued from Page 60) 3.7 Actively develop the variety right service agency By many types of training,improving operation diathesis of breed authority service agency,enlarging the team mtmber of breed authority agency,satisfied the agency service demand of breed authority both in and outside country,at the same time,adopting measurement to improve the self discipline of new plant prevention both in enterprise and company,establishing the mechanism of self—restriction and self—pl’otection,promoting the service level of society management on new phmt variety prevention. References: I 1】Denyan.(2003)WTO and the Pl‘evention of New Plant Variety. ioltific Technolog)’ofBreed 2. 【2】Hongbing Zhang,1)anna Xu.(2003).International Trend of New Plant V,31‘iety P z‘cventiol1 and Correspond of New Plant Prevention Institution i11 China.S&T A(,1,at)cemeJll uHd Cotmtet’Dl ̄!OSllrC.2. 【3]Cameron,J.&Makueh,Z.(1995).The UN Biodi ̄ ersily Corn enlion and the WTO , Agreemo11.World Wide Fund for Nature,Gland. 【4]CEAS Consultants(Wye)Ltd.(2000).Final Report r DG TRADE European Commission,Study on the Relationship between the Agreement on TRIPs and Biodivel‘sity Related Issues.Centre.tor Ettropean Agricuhural Studies,September. [51 Correa,C M.(2000).httellectual Properb,Rights.the WTO Lllld D eloping Col川,’ies."The , Agreement and Policy Options.London,New York,Penang,Zed Books and Fhird World Network. (Edited by Manhua,Alan and Xiaoyu) 65 

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