Analysis Of Network Accounting In China

Pick up: the network economy has spawned network accounting; the difference between network accounting and traditional accounting; the characteristics of network accounting; the risks faced by network accounting, and the current situation of accounting development in China.

At the turn of the century, the new economy represented by computer technology, Internet technology and communication technology flourished and was born into a new economic era after the industrial age, the era of network economy.

The new economy poses great challenges to all aspects of the traditional economy, and puts forward a strong reform request for the management system of the traditional economy.

As an integral part of management, accounting is bound to develop along with the changes of the economic age. The network economy has spawned the influence of network accounting on the traditional accounting in our country. How far is network accounting from us?

The difference between network accounting and traditional accounting is the difference between network accounting and traditional accounting. Network accounting was born in the new economic era. It has more extensive accounting contents. Its business scope includes not only traditional accounting business, but also e-commerce and other network business.

One of the important differences between network accounting and traditional accounting is the difference between accounting entities.

The traditional accounting entity is clear and stable, but the network accounting entity is uncertain.

The traditional accounting entity is the object of its service, the specific unit or organization.

The new characteristics of Internet economy, such as online virtual stores, are not traditional units and organizations. They do not have the characteristics of traditional enterprises, but the virtual units of virtual society on the Internet. They have no physical entities and can change at any time. The scope of accounting is fuzzy.

(two) changes in accounting objectives and accounting functions.

Network accounting is different from traditional accounting. It only classifies and collates accounting information into financial statements, but provides strong information support for the management decisions of the unit, so as to ensure the centrality, accuracy and completeness of information.

Accounting function is accounting and supervision, accounting is the basic function of accounting, but in network accounting, accounting function is becoming more and more important because of realtime and automatic accounting processing.

(three) accounting methods are obviously different.

The traditional accounting method is manual accounting. After the 70s of last century, the computer was applied to the accounting work. With the development of the financial management software, the accounting computerization was gradually popularized.

From the application of computerized accounting system in China, most of them are in single or small style.

However, whether computerized accounting or accounting networking, it is only a simulation of manual accounting. The discontinuity of accounting information can easily lead to distortion of accounting information, and its level of technology application and the perfect realization of accounting objectives are far from reaching the level of network accounting.

Two, the characteristics of network accounting.

With the rapid development of the Internet, the formulation of the global village has been widely recognized. Whenever and wherever we are able to get goods and trade information from all over the world, we can easily place orders, pactions and settlement on the Internet.

Electronic money, electronic documents and electronic credentials are widely used, accounting data are replaced by electronic symbols, and paper is replaced by magnetic medium.

(two) real-time and systematic management.

Network accounting as a subsystem of network management system, accounting information system realizes real-time tracking function. Managers at all levels can understand the latest situation of their units according to authorization, arrange human resources in time, grasp the status of logistics capital flow, and provide timely service for the prediction and decision-making of their units.

(three) the platform for network accounting is the combination of network and network between departments, the combination of local networks between units and units, and the combination of units and network operators.

In addition to requiring all units to have perfect network facilities, network accounting, based on the good service provided by telecom enterprises and network operators, makes use of good compatibility software platform to enable unit information to communicate orderly and orderly so as to achieve bidirectional or multidirectional flow of information flow data streams.

The characteristics of intelligence are four.

In addition to requiring high-tech hardware and software platforms, network accountants also have talents who are rich in financial knowledge and computer and network knowledge. However, after all, the number of versatile talents can not meet the needs of the whole society. Specialized services can effectively save social resources and provide intelligent services through the Internet.

For example, hardware providers can detect faults in the network and provide solutions. Software providers can solve software failures through the network, upgrade software systems, strengthen software functions, and plug security vulnerabilities.

In addition, there are intelligent banking services, taxation, regulatory intelligence tracking management and so on.

Three, the risks faced by network accounting. The accounting information and data of the financial department reflect the operating conditions of the unit and have higher secrecy.

Because of the security flaws of the Internet itself and the imperfection of network technology, the risk will be greatly improved when the network accounting is connected with the Internet.

Whether or not to reduce risks and prevent risks is the primary problem facing network accountants.

Network technology is a new technology. In the process of development, it is inevitable that there will be such a mistake. At the same time, the compatibility of computer hardware, software conflict, network and communication, and many other aspects, once there is no good connection, the network will be paralyzed, and the solution can only rely on the efforts of the whole society.

The risks caused by human destruction are two.

Computer hackers.

A computer hacker is a user or agency that invades the network.

It is unthinkable to use specialized computer software to find network security vulnerabilities, to collect accounting data, and to hack the huge losses caused by hackers.

Computer virus.

The destruction of malignant computer viruses is something we all know. CIH viruses not only destroy computer software systems, but also endanger computer hardware.

Computer viruses and anti-virus software are just like the cat and mouse.

Internal control.

Malicious or unintentional acts of internal staff will jeopardize the safety of accounting information.

We should establish a post responsibility system, strictly enter the authority of all levels of the system, do a good job of data backup, adopt effective firewall technology, and best implement the complete separation of operation and supervision so that any problem can be found in time and reduce risks.

Four, the current situation of China's accounting development, the birth of the new economy has greatly stimulated our country's desire to improve the management level. We are approaching the network accounting quickly.

The embryonic form of some network accounting is generated by some powerful high-tech enterprises and large and medium-sized state-owned enterprises.

However, from the perspective of the whole society, the traditional accounting is still in the leading position. Some small units still use the traditional manual accounting method. Many small and medium-sized units stay in the single machine accounting mode. Relatively good units only build small networks within the financial departments, which are far from the requirements of network accounting. There is a large gap compared with the developed countries, mainly due to the following reasons: (1) the economy is small.

Most enterprises in China are in the stage of capital accumulation, and the scale of operation is quite different from that of large foreign companies and pnational corporations.

In the current situation of limited scale and lack of funds, it is not practical to invest large sums of money in hi-tech equipment to raise management level.

(two) the core technology of high technology is not enough, so we can not introduce high-quality and cheap network accounting products.

With the rapid development of IT industry, network technology, information processing technology, system integration, multimedia technology and artificial intelligence technology are developing rapidly. Without core technology, we can only develop our products by constantly buying other people's products, which not only cause high production costs, but also affect the popularization and application of price barriers.

(three) the lag of theoretical research.

Network accounting is formed in highly developed countries, and it is only a concept in our country.

Today, when we enter the WTO, our own network accounting system, on the one hand, we must integrate with the world. On the other hand, we can not fail to consider the national conditions while integrating with the world. Building a network accounting theory with Chinese characteristics is a long way to go.

(four) the urgency of formulating laws and policies.

Network accounting is a large systematic project. The perfect internal network environment is far from enough. It involves all aspects of social life, without explicit policy guidelines and legal constraints, and the possibility of realization is not.

(five) the lagging behind of accounting teaching system and teaching methods.

At present, the accounting teaching system does not reflect the great impact of the new economy on the traditional industries. It does not involve the great impact of the emergence of new technology and new economy on social development. At the same time, the consequences of training accountants not to adopt the accounting theory of the new economy and the advanced teaching methods in the world are that they will not be able to adapt to the needs of the information age.

In short, we are at the beginning of the new economic development and the pformation of traditional industries. Although there is a big gap between the developed countries and the developed countries, as long as we lay a solid foundation and constantly accumulate capital and accumulate technology, we will improve the level of theoretical research and accumulate thick and thin hair. In the near future, we will discard the traditional accounting entering the era of network accounting.