Study On Network Accounting

The modem IT-based global imformationfization wave sets off the transition form industrial society to information society, hereby embarks on the digital economic age figured by cyter economy. As the foundation ci cyber economy, Internet is changing the production structure, labor structure in the whole society and the traditional approach to work and management as well. Originally a result of accounting reform, computer accounting information system has been spearheading accounting innovation. Now cyber-based technological revolution has sprung up in the accounting realm, hence cyber accounting has emerged as demanded. In view of the initial application of cyber accounting in China and requiring further exploration into relevant theory and practice1 the author takes a tentative stand on the very discussion. The dissertation falls into five parts. It begins with the analysis of the context in which the cyber accounting arises. Then it deals with the concept, object and characteristics of cyber accounting. The next part is the very focus of this diseeiatioci. which elaborates on the impact of cyber accounting postulation accounting principles accounting statement as well as accounting function and the author points out that the traditional accounting theory must be innovated. Then comes the realization of cyber accounting with its technoly basis, its frame option and application Into account. Finally it studies the security of cyber accounting and accordingly proposes countermeasures briefly.