The Research On Accounting And Accounting Report In Electronic Commerce

The thesis is part of Humane Social Science Fund Project of Education Ministry "Research on Accounting Report System of Enterprises in Electronic Commerce", which is in the charge of my tutor, Professor Zhao Huifang. Accounting Report System of Enterprises accumulates and reports information that shows an enterprise's financial position, the results of its operations and enterprise's value. It provides economy decision with scientific proof. In 21st century, Electronic Commerce will develop rapidly. Researching accounting report system in Electronic Commerce can provide national macroeconomy control with timely and useful numbers, inproving the effection of macroeconomy decision, provoide investors with decision information of high quality, improving investment efficiency, strengthening the use of stimulation and limitation to operation managers, provide operation managers with efficient management and decision information, improving the competition advantage of enterprises, and provide employees and society with more useful information, coordinating the benefit relationship between enterprises and employees and society. So the research has relative high theoretic and practical value.The thesis from the point of Electronic Commerce technology influencing the collecting, processing and reporting of accounting information, analysizes the impulse and influence of accounting theory and accounting practice, especesionly accounting report, including accounting aim, accounting empologise, accounting regulation, accounting elements, accounting functions, accounting computising, etc. In these, emphysize research on the influence to the scope and insitution of accounting report, accounting report cluse and accounting report form. Subquently, put forward constructly the accounting report in Electronic Commerce from the aim, time, content, form, etc. of accounting report. It will benefit the theory and practice of accounting and accounting report in Electronic Commerce Time.