The Reach Of The Accounting Problem Under The Cyber Economy Environment

The forming and development of Cyber Economy created new business model-Electronic Commerce and new form of enterprise-Virtual Corporation which brings huge change to accounting environment and leads diversification to the object, the function, the content, the means and business process of accounting. Under the environment of cyber economy, the accounting object will change from "operation duty" to "decision-making serviceability", and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function; the content will be variety, the means will be informational, the process will be a network .So the traditional accounting's theory and practice will no more meet the requirement under the cyber economy environment. The article studied the strike to the traditional theory and practice under the cyber economy environment and proved some ideas of accounting innovation.This paper constitutes of four parts. The first section described the accounting environment variance under the cyber economy environment and analyzed the manufacture, characteristic of cyber economy. As well as it summarized the characteristic of Electronic Commerce and Virtual Corporation and indicate that the huge movement to the environment of organization, manufacture and management. The second section described the accounting issues brought by cyber economy environment including the impact to the accounting suppose, accounting target, the content, the means, the process of accounting checking and the impact to the accounting information system. The third section described the ideas of the innovation of cyber economy environment emphases on the accounting business process reengineering, accounting information system innovation, assets affirmance, accounting settlement under the cyber economy environment. On basis of the third section, the fourth section analyzed the cyber accounting's origins, development, characteristic and problems occurred in the development of the cyber accounting. At the same time it brought out some strategies addressing to the problems accordingly.