The Research On Several Problems Of Reforming Accounting In The Cyber And Information Times

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 out the cyber and information era. Internet is changing human beings'traditional working ways; all these are challenging traditional theory and practice of accounting. Under this circumstance, where accounting will go is uncertain. It is a valuable question for us to research that what methods we use to reform accounting so that it can reflect economy and furthermore realize it's functions. For the reason that the question on researching accounting reform is a large work, so in this thesis I will discuss three popular questions. In this thesis I will explain the circumstance in cyber and information era. In cyber and information era, macroscopic and microscopic circumstance have changed and at the same time this have changed the vivo sphere which the theory and practice of accounting depends on, so in order to suit the changed situation, we must reform traditional accounting. In this thesis I will discuss three important questions of accounting reform in cyber and information era: (1)The research on the objective of accounting. As we all know, different circumstance can produce vary objects of accounting. In this thesis I have compared the two different objects of accounting "opinion of duty is commissioned"and "opinion of making policy useful", then I have made a conclusion that designing an object of accounting is close relative with circumstance. "Opinion of duty is commissioned"and "opinion of making policy useful"are brought out in industry economy times, in today cyber and information times, we have put up an object of accounting with supplying immediately and vary accounting information to accounting information needier, based on the characteristics of cyber and information era and the needs of accounting information users. Furthermore, we have enlarged the quality characteristics of accounting information. (2)The research on the postulate of accounting. Accounting postulates are conclusions that people came to in accounting activities under economy vivo sphere; it is the prerequisite of pursuing accounting activity and doing research in accounting. With the approach of cyber and information times, the circumstance of economy and technology has changed greatly, the development of computer and cyber technology is challenging the traditional theory of accounting. As an important component of the theory in accounting, accounting postulates are being challenged. We have studied current accounting postulates in cyber and information era, and doubted the popular opinions, and brought out new opinions. We have substituted "accounting entity "postulate with "economic unit part"postulate; "going-concern "postulate with "keeping consistent operating"postulate; "accounting by stages"with "frequently distribute report"; "monetary measurement"postulate with "based on the criteria of value "postulate. (3) The research on the style of producing accounting information. First, we have analyzed the defect of the current business process reengineering of accounting. With the help of cyber technology, we have reformed the accounting process in order that the reformed accounting process can suit current society. Referring to the essence of event accounting and the idea of accounting process reform, we have constructed a variable accounting information system. Based on the analysis, we can say that, the various accounting information system is an ideal system; it can satisfy the accounting information users.