Study On Some Problems Of Accounting Theory And Method Under Network Environment

Taking Internet as core, the information technology (IT) is taking more and more important influence for the advancement, development and prosperity of human society. The E- business with the application of Internet in economic campaign as its essential feature has permeated all the aspects of social life and become the important strength to promote economic development. IT has also produced profound influence for the accountant profession. The transformation tide that IT arouses is colliding the coast line of the accounting science, and it has changed the ways of commercial operation, information demanders need use new information pattern to make policy, bom internal accounting and external seminar accounting must be reformed. To found the accounting examples in the third tide and to facilitate the transformation on the organization and administration so as to implement the new accounting examples have become the inevitable option of accounting theory and method innovation in informative tunes.Accounting theory and method are broad and profound. This paper stresses on the partial forward position problems and hot problems of accounting theory and method under network environment to analyze, study and discuss. The following is mainly contained:First, the problem is about the influence of network environment on accounting foundation theory and accounting norm. This paper begins from the relations between accountant and environment, takes accounting goal as starting logic point of the modem accounting concept frame, points out the adaptability problems of accounting goal and accounting environment by comparing the two accounting goals viewpoints "commission responsibility " and "making policy useful", puts forward the accounting goal pattern and accounting information quality feature system under network economic environment on the foundation of analyzing the major features of network economy, puts forward the viewpoints for accounting assumption and accounting principle correction on the foundation of analyzing the realistic plight of accounting basic assumption. Analyzing the adaptability problems of accounting norm from longitudinal historical and lateral comparative these two angles, and on the foundation of analyzing the influence of "The Anron Affair" hi the U.S.A on the trend of international accounting norm transformation , this paper has suggested mat network economy is the powerful sharp weapon to eliminate political legal economic and cultural restriction and shackles among countries, and to promote international coordinative on the accounting norm.Second, the problem is about the architecture problem of the accounting information system under network environment. This paper thinks that accounting essence is a information system, and from the basic function and component factor of accounting information system, analyzes features and the development laws of handwork accounting information system , traditional automation accounting information system, studies the influence of burgeoning network IT on accounting information, especially the roles of calculation network technology for accounting system organization and accounting information production, the influence of database technology and financial electronic technology on the information flow and capital flow of accounting information system, the influence of IT on Intranet/Extranet / Internet and network finance. It has suggested the two developing directions of accounting information system under network environment as well as the net structure of the traditional automation accountant information system based onIntranet/Extranet / Internet; has suggested the accounting information production model in the future as well as the technology platform structure based on burgeoning network IT; and has put forward the basic train of thought and structural frame of establishing incidents driving accounting information system.Third, the problem is about the accountant software development tendency. Software is the soul of computer, and a...