The Systematic Analysis For The Network Process Of Accounting (NPA)

The Systematic Analysis for the Network Process of Accounting (NPA)Accounting comes into being and becomes perfect step by step with the development of the social and economic progress. Information-based society, e-commerce era, mean the arrival of kownledge economy , cyber economy and innovation economy . Correspondingly, the systematic mode of the accountant will unavoidably appear in the form of networking in the future. Although NPA has many superiorities compared with the traditional accounting, some new problems come with it. For example, how can we re-recognize the accounting function and the accounting objective, BPR( Business Process Reengineering), network mode of the disclosure of financial information, network security risk ,and so on? So, in this thesis, these problems will be discussed in detail and some solutions will also be enduced.This thesis is divided into four major parts.The first part discusses NPA's definition, superiorities compared with the traditional accounting, and explains the precondition of NPA from the point of view of such respects as cybereconomy environment, cost-effective principle, software, the support of the human resources. Then the features different from the contraditional accounting are listed.In the second section of the Part One, some basic academic subjects are analyzed. This section includes the discussions of accounting objective, functions of accounting, principle of historical cost, accrual basis. In Part Two ,the basic framework of NPA is discussed emphatically. In fact, the systematic structure of the NPA is divide into internal and external parts, the inside part is totally a computer system ,a subsystem of the whole framework, and the outside part has the multipolar chains with the social network system.Whereafter, BPR and the practical network process of the financial accounting are carefully described.At the end of Part Two ,the author also tries to introduce some new features of network processing system of accounting. The new mode of network finanacial statements and the new features of the announcement through the internet occupy a very large proportion in this thesis. The innovations to the quality features of network finanacial statements ,the form and content of the announcement are analyzed, then the author focuses on some paradoxes of the quality of network financial statements and offered some solutions. Of course, all of the details are discussed at length in the thesis. How to find and clear away risks, and how to control them from both inside and outside are inevitable subjects in NPA. Network accouting has many predominance over the traditional accounting, but the physical being of the computer system also makes up its fatal weakness, and some new risks which can't be found in traditional accounting will be the new problem facing to all the accountants. In this thesis, much attention are paid in the analysis of them and the way of trying to offer some solutions. In this thesis, the author tries to make some innovations in following aspects:Trying to view accounting networking systematicly. First, the author compares network accounting and traditional accounting from the point of view of theoretics. Accounting objectives, accounting assumptions and accounting functions are discussed. Then the author makes some explications on the operational parts such as practice of the NPA, technologies and the risk control and so on.About BPR. BPR is necessary for NPA, but how to implement BPR is always a problem. In this thesis, the author discusses the solution of the BPR( including Event Driven )and its main objectives with the help of tables and figures.Trying to offer operational solutions for the paradoxes of the quality of network financial statements.Some special solutions of the network processing system of accounting risks are offered.