Studies On Effect Of Network Technology To Accounting Development

Taking a sweeping view on the history of the accounting, we can see that accounting development is reactivity, that is, it came from the emergence of the economic activity and improved with the development of the economy, and finally came into being the integrated financial accounting theory system from the accounting objectives to the concrete accounting policies.The development of network technology brings tremendous effect on the accounting theories and practice, Finally arouse the profound changes of the accounting theories and accounting methods.The thesis was based on the accounting environment, analyzed the impact that accounting theories and accounting methods were subjected to, and proposed the development of accounting innovation under the new economic environment.This thesis consisted of four sections:The first section introduced the development process of accounting in terms of the change of society environments, and we could see how the accounting gradually headed for consummate with the development of the economy. It systemically illuminated the system of financial accounting theory combining research fruits of the domestic and the foreign.The second section analyzed the current environment that the accounting was confronted with, and probed the effect that the accounting theory and accounting practice was subjected to under this environment. Accounting objectives theory presents united tendency. The quality of the accounting information may be enhanced at the same time. Intangible assets and the human resource became the significant components of the business assets. The accounting postulates need to be scrutinized and defined once more. Traditional accounting confirmation and measurement do not fit the economy affairs in many-sides.The third section redefined the conception of the accounting postulates in the electric network environment. It proposed that the contradictory accounting principle may coexist, and discussed the challenge of the triple-entry bookkeeping pointed to unchangeable double-entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data The accounting report developed from the general process report to mass customization report.The 4th section came to an original conclusion. This part proposed the combination and application to the new accounting theories and methods by means of the multiple accounting information system. MAIS took the accounting event method as ideas of data processing, and realized the multiple treatment to the primitive accounting data through information technology and electric network technology, and supplied the accounting information outside by the mass customization reports.