Development Strategy Of Network Accounting

Abstract: in the age of network information, the development of electronic commerce is very fast. How to manage and supervise the company's capital movement in this kind of business activities?

The article discusses the basic procedures of network accounting processing, the influence of traditional accounting and future development strategies.

Internet accounting refers to accounting activities that confirm, measure and disclose various pactions and events under the Internet environment.

It is an accounting information system based on the network environment. It is an important part of e-commerce.

It will help enterprises to achieve financial and business cooperation in remote reporting, reimbursement, auditing, auditing and other remote processing, dynamic accounting and online financial management, supporting e-bills and electronic money, and changing the way of access and utilization of financial information.

The basic procedures of network accounting processing are: 1. the grass-roots units use certain technical methods to pfer the original information through the computer Internet to the computing center of the computing center (head office, headquarters, and place bookkeeping company).

After receiving the original information, the 2. host computer sends the data vouchers that need to be checked to the Internet, and checks the relevant departments (such as tax, banking, industry and commerce departments, Invoicing departments, creditor debtors, etc.) to check the inconsistent refunding units and make them check the reasons for them to be corrected.

3., some data, such as commodity prices and asset prices, can be querying through the Internet to the relevant departments to determine inventory value, property and material value.

4. pairs of raw data that do not need to be checked and checked. The central computer of the computer center has prepared account vouchers, and collate the registration total, ledger and subsidiary ledger according to the accounting voucher, and send the data to the Internet.

The main computer of the computer center compiling various accounting reports and sending them online on the basis of various accounts. 5.

6. grassroots units and accounting information users get their own accounting information through the Internet.

Two, the impact of network accounting on accounting. The accounting work is carried out in a certain scope. However, the emergence of network accounting has impacted the original principles in accounting, some principles have lost meaning, and some principles should be modified, which has brought great influence to accounting work.

1., the accounting entity of network accounting is different from traditional accounting.

The accounting entity is a specific unit or organization serving by accounting.

The accounting entity hypothesis sets the scope of accounting work from the upper limit of space.

The subject of traditional accounting is clear and stable, while the main body of network accounting is fuzzy.

2. impact on accrual basis.

Its role is mainly to limit the distribution of costs and revenues during the period, while in the network accounting, the accounting period is equal to the paction period. Therefore, the accrual basis has lost its foundation without the issue of intertemporal income and expenses. Another method, cash receipts and payments implementation, is more suitable for network accounting.

3. impact on the historical cost valuation principle.

Network company is a virtual organization, which negates the assumption of continuous operation, so its cost valuation is more reasonable than the fair value of current value and variable value.

Historical cost has lost meaning for network accounting.

4. challenges to accounting statements.

The purpose of providing financial statements is to provide true, reliable and timely accounting data for decision making.

In traditional accounting, statements are compiled after the end of an accounting period. Therefore, both dynamic reports and static reports have defects in the face of history. The electronic financial statements of network accounting are more suitable for decision-makers.

The characteristics of this kind of instant processing and providing information at any time are unmatched by past accounting statements.

The use of electronic financial reporting can also effectively expand its information capacity.

5. influence on accounting function.

Network accounting has requirements for accounting and supervision functions, especially the function of accounting supervision.

Because of their different interests, according to the time division, accounting supervision is divided into pre paction supervision, paction supervision and paction supervision in the whole paction process of network accounting.

Strict implementation of these supervision can ensure the safe and effective operation of network accounting.

With the development of the times, accounting has changed from accounting to management. The emergence of network accounting has had an impact on accounting management.

For example, the operation of network accounting and the ever-changing variety of information must be pmitted at high speed and can not produce a single error. It requires that the accounting management method be adapted to it, thus putting forward higher requirements for the modernization of accounting management.

6. impact on accounting.

First, the organization of accounting work will change.

When computer users are generally accessing the Internet, accounting work may change from decentralization to concentration in the organization of accounting. Centralized accounting is not just an enterprise group or a multinational company that collates accounting of its subsidiaries, but also involves gathering a region or an industry for accounting purposes, and concentrating bookkeeping through a computer on the Internet.

This may lead to the vigorous development of social intermediary bookkeeping institutions (such as bookkeeping companies), and fundamentally change the phenomenon of accounting staff's units. The objectivity, accuracy and comparability of accounting information of each unit will also be greatly improved.

Second, accounting tools will change.

That is to say, accounting is passed through the units to the Internet and the information is acquired by the main computer, and the past manual accounting or the accounting of individual units are changed.

Third, the carrier of accounting information will change.

Bookkeeping vouchers and account books are not the traditional meaning of paper as a carrier, but may be recorded on the main computer's disk or burned to the disc.

Three, the development strategy of network accounting. 1., the theory of network accounting restricts the development of network accounting practice.

Network accounting is the product of information society and economy. The environment and goal of network accounting put forward higher requirements for accounting data. The practice of network accounting urgently requires further enrichment of accounting theory. Therefore, network accounting theory should discard tradition and gradually explore and achieve interaction and development with network accounting practice.

At the same time, only the theory of network accounting is enriched, can we provide a strong basis for formulating policies and regulations to promote the development of network accounting.

2. legislative aspects.

In order to deal with increasingly rampant computer crimes and protect the rights and interests of information users, the state should formulate and implement the law of computer security and data protection, and strengthen the control of information systems from a macro perspective.

At the same time, we should attach importance to the process of choosing accounting procedures and methods in the practice of network accounting. Premature formulation of imperfect policies and regulations will probably inhibit the creativity of network accounting practice, which is not conducive to the development of network accounting.

3. technical problems.

First, the original data of accounting.

The original vouchers in traditional accounting are identifiable because of their different handwriting.

In network accounting, the data of original voucher is pformed into magnetic medium, and the modification of electronic data can leave no trace, which brings many hidden troubles to the original.

Whether network accounting can guarantee the authenticity of data originals is the first problem to be solved.

Second, the legal effect of electronic data.

It is an international question whether law can accept computerized accounting data as effective evidence.

At the same time, the electronic signature verification of a business operator, approver and signatory is also a problem that can not be ignored.

At present, in the accounting practice, it is required to print the original data of the computer on the paper and sign it by the responsible person, which can be recognized as effective, but after all, it is temporary and needs to be solved in practice.

4. market environment problems.

There are two main points in the market environment: first, the bank's settlement service environment, which is one of the important sources of electronic documents processed by network accounting.

It is an important environmental constraint for the development of network accounting that the services such as settlement account custodian system and liquidation exchange system established by enterprises and banks are important environmental constraints for the development of network accounting. The two is the logistics management service environment, which is another important source of network accounting processing electronic documents.

To develop the network accounting, we must improve the logistics management environment and implement a unified standardized logistics management.

5. network security.

In view of the fragility of computer system, safety measures should be considered in terms of technology and management when establishing network accounting information system.

On the one hand, we should improve internal control and establish data protection agencies in the operating system. When calling computer confidential documents, we should log in the name, date, usage and result of the application.

At the same time, the system can automatically identify effective entry terminals. When an illegal user attempts to login or the wrong password exceeds quota, the system will lock the terminal, freeze the user ID, record the situation, and call the police immediately.

On the other hand, improve the security and defense capabilities of the network system.

To prevent virus, firewall technology can be adopted, and viruses and illegal visitors should be kept outside the intranet so as to protect the internal information.

Data encryption is widely used in information systems to prevent information from being divulged during pmission.

Password control and user authentication are also included.

In addition, it is necessary to formulate regulations for the management of computer rooms, adopt safety protection measures, and strengthen the management of magnetic media files, so as to prevent information loss or leakage.

In short, network accounting is not only the inheritance of traditional accounting, but also the development of traditional accounting.

Its emergence is a "revolution" in accounting technical means, which will surely become the most potential new field in contemporary accounting.

Economist Luo Dongmin