Study On The Accounting Related Theories Under E-commerce Enviroment

Entering the 21st century, with the vigorous development of computer network technology, the traditional business model is being replaced by the E-Commerce model with the inestimable speed. The wide application of e-commerce not only brings new ways of economic activities such as:network marketing, the online payment, virtual office and so on, but also has effects on accounting environment in the aspects of technology and management, the traditional accounting theory system and the accounting business processes, which induces some new problems and new features on accounting recognition, measurement and reporting. Solving these problems will contribute to the realization of the accounting function on supervision and reflection and help the accounting participate in managerial decision-making.Base on the background and reality usage said above, the standard research method is used in this essay, by explaining the related basic theories of accounting in the E-Business environment, following with the main content that the generation of accounting information in the E-Commerce condition, also we will analyze and discuss the new issues and features in the Accounting Recognition, Measurement and Report, and provide tailor-made advices and methods to improve these.There are five parts in this essay. The first part is an introduction of the research background, topic significance, domestic and foreign research summary research method and article structure. The second part is mainly related to the elaboration of related basic theories of accounting in the E-Commerce condition. The third part based on the second part elaborates the new problems and new features in the process of accounting recognition and accounting measurement in the E-Commerce condition in detail and then provides tailor-made advices. In the forth part, the essay briefly analyzes the impact on the accounting report in the E-Commerce condition and gives the new idea for it at first, and then provides the XBRL based internet financial reporting which is the mode of application of the accounting report in the E-Commerce condition and will fulfill the said idea. The last part is the concluding remark summarizing the view and conclusion and proposing the innovation and insufficient of the eassy.There are differences between this essay and the old ones, the essay is not limited in the theory ways to research the accounting report, but in the practice side, provides the XBRL based internet financial reporting which is the mode of application of the accounting report in the E-Commerce condition and will fulfill the following idea, such as based on the items, dynamic updating, characteristic inter-active and diversity exposing. For the XBRL based internet financial reporting, the essay starts from the Bao Shan steel holding, which is the one of the company who get into the E-Commerce in the early time, according to the their report as the basic example. From the both report provider and user viewpoint, analyze and introduce the procedure and the functions of this mode, followed by description of necessity of application of XBRL by addressing the XBRL's technical features and advantage. At last, by carefully balancing the feasibility, risk and disadvantage of XBRL based internet financial reporting, the essay concludes that the XBRL based internet financial reporting is definitely feasible in the E-Commerce condition.