Accounting Research In E-Business Environment

Along with the development of information technology, especially in the 90s, the network was being expanded in a unprecedented speed. The huge Internet user number, the advanced technical performance and the network characteristic changed the way of traditional productive operation, created a kind of new business model, and made it become an ideal commercial platform, that is - - Electronic Business (Electronic Commerce). Because of its own superiority, Electronic Commerce as a new model has become a very popular widespread business application in a short time, therefore inevitably it also caused a very sweeping change to the accounting environment, caused tradition financial accounting, regardless of the theoretical or practical aspect, to be under this enormous impact, and brought some new problems to the accounting field. At present, the researches on E-business accounting are still not sufficient, therefore, in the process of the network economic research, the developments in the research of the accounting theory and practice has a positive action for promoting our country's accounting development and innovation.This paper has conducted the systemic research on the accounting in E-business environment. After the elaboration about E-business accounting's concept and basic premises, this paper has carried on the analysis to the process of obtaining and reporting the E-business accounting information, and proposes some author's own viewpoints. This article mainly divides into five parts. The first part through the elaboration E-business's concept, classification as well its competitive advantage and the problems, has analyzed the influences which E-business environment produces to traditional accounting, says that regardless of the commercial environment or the technical environment, the traditional accounting environment has been changed radically. The second part mainly from accounting theatrical angle, has analyzed the influences on the goal and the suppositions of the E-business accounting, and put forward some improving proposals. The third part mainly from accounting practice angle, analyzed the confirmation and measurement of E-business accounting, the new problems and Countermeasures. The fourth part from forecast point of view, about E-business accounting recording and reporting, proposed some author's own plans and suggestions. Finally, this article forecasts on the further developments of our country's network accounting, argues that along with the developments of high information tech, E-business, internet, intranet and the extranet, E-business accounting will also obtain a more widespread applications and importance, will become a new potential domain in the contemporary accounting field, waiting for the further innovation and development for it.