Research On The Theory Of Real-time Reporting System In The Electronic Commerce Environment

In the Electronic Commerce environment, the framework, operation and management of enterprise differ greatly from the traditional ones. As the accounting environment has changed a lot, it is necessary to revise the traditional business reporting system. Although the reporting system should be revised in many aspects, we will focus on the real-time reporting system.First, this dissertation discusses how the Electronic Commerce affects the traditional accounting theory, such as accounting goals, accounting principles, accounting hypotheses and accounting factors, and evaluates the feasibility and necessity of real-time reporting system. Second, it compares the value approach and the event approach, points out that the event approach can supply more information to the users and demonstrates that events approach is the foundation of real-time reporting system. Then it analyzes the event approach, the event driven approach and the characteristics of reporting system, followed by some recommendations of how to implement real-time reporting system. Finally, it discusses some possible problems in the process of audit and puts forward corresponding suggestions.