Will Accounting Be Influenced By E-Commerce?

　　一、電子商務對會計理論的影響

(1) the impact of Electronic Commerce on accounting assumptions

The accounting assumption is a reasonable deduction based on the changing social and economic environment.

The current financial accounting is based on four assumptions: accounting entity, continuous operation, accounting staging and currency measurement.

With the advent of e-commerce, the social and economic environment of the original accounting has undergone tremendous changes, accounting assumptions also need to change accordingly.

1., the influence of accounting entity assumption.

The accounting entity, also known as accounting entity, refers to the specific organization serving by accounting, which stipulates the spatial scope of accounting activities.

This particular organization is the concept of tangible entities.

As a The Virtual Corporation (virtual firms), in order to achieve a certain goal, the network company will form a temporary coalition which exists in the computer network in a short time. It has no fixed form and no definite spatial scope.

The independent enterprises that make up network companies can use computer networks to increase or decrease the combinatorial parties according to the actual situation.

In other words, the network company as an accounting entity has variability, which makes it difficult to identify the accounting entity, making the scope of accounting space in a vague state.

If the accounting entity is uncertain, the accounting elements such as assets, liabilities, income, expenses and so on have no space attribution, then the users of accounting information can not understand the accounting information reflected in the financial reports.

Therefore, we can regard the accounting entity as a relative concept so as to ascertain the accounting entity of the "virtual" network company: the provisional alliance formed by the independent corporate enterprises on the computer network.

In this way, we should replace the current accounting entity hypothesis with the relative accounting principal hypothesis, and we can determine the spatial scope of accounting in the era of e-commerce, so as to correctly identify and measure accounting elements such as assets, liabilities, income and expenses, and provide accounting information to users of accounting information.

2. impact on the assumption of continued operation.

The basic meaning of the assumption of continuous operation is that the production and operation activities of the accounting entity will continue indefinitely. In the foreseeable future, the accounting entity will not exist because of liquidation, dissolution and bankruptcy.

Only under this assumption can the enterprise's reproduction process be carried out, and the capital of the enterprise can be recycled normally. The accounting can be confirmed by historical cost instead of production price.

In the era of electronic commerce, the network company is only a temporary alliance. It may dissolve immediately after the completion of the target, and the assumption of continuity will no longer apply.

At the same time, accounting negates the assumption of continuous operation. We should draw lessons from the bankruptcy liquidation and bankruptcy liquidation period assumption in bankruptcy liquidation accounting, and study the theoretical and practical significance of the recognition and measurement basis of fair value and payment realization system based on this assumption, so as to enhance the risk management of "online entities".

3., the impact of accounting phasing hypothesis.

Accounting staging refers to the continuous operation of accounting is divided into continuous, long and short periods.

The purpose is to provide accounting information on the financial situation and operating results through the settlement of accounts and the preparation of financial reports through the division of accounting periods.

In the era of e-commerce, the hypothesis of the accounting stages will be completely negated. The reasons are as follows: first, a paction on the network can be completed in a moment because of the use of computer networks.

Network companies may be dissolved immediately after the paction is completed, in other words, the duration of the network company is a lot of flexibility in the period of a certain business from the beginning to the end.

It is not only very difficult but also of little practical significance to divide the period according to the uncertainty of the duration of the company, especially in the very short period of existence.

Second, in the era of electronic commerce, because of the adoption of real time reporting system (real time reporting system), accounting information users can obtain the latest financial reports from the Internet without having to wait until the end of an accounting period to get financial reports from the reporting enterprises.

In such a financial reporting mode, there is no need to divide the accounting period.

4., the impact of monetary measurement assumptions.

The monetary measurement hypothesis includes two assumptions: the currency constant (consistency) assumption and the bookkeeping standard currency (uniqueness).

On the one hand, the unlimited expansion of "media space" makes international capital flows faster, capital decisions can be completed in an instant, thus aggravating the monetary risk faced by the accounting entity, and also affecting the assumption of currency invariance (consistency); on the other hand, the emergence of "e-banking" and the emergence of "electronic money" strengthen the assumption that the bookkeeping standard currency (uniqueness) makes money truly become the product of ideas.

Therefore, in the face of the impact and intensification of the monetary measurement hypothesis, it is possible to produce a floating, globally consistent electronic purchasing power unit.

In this way, the monetary measurement hypothesis may be abandoned by people and eventually form the unit purchasing hypothesis of electronic purchasing power.

At the same time, there is another noteworthy problem: in modern e-business, the value information reflected through currency is not enough to become the main basis for managers and investors to make decisions. Indicators such as innovation capability, customer satisfaction, market share, and virtual enterprise establishment speed show the competitiveness index of an enterprise, which can represent the profitability of an enterprise in the future, and they can not be expressed in monetary terms on the report.

With knowledge innovation and technological progress, a new business model represented by e-commerce has emerged, which has become a prominent problem for intangible assets, especially intellectual property rights, human resources measurement, value calculation for senior technical managers, measurement of potential high risk returns for high-tech enterprises, and measurement of inflation.

Therefore, accounting measurement will not only be confined to electronic money, but will be diversified.

(two) the influence of Electronic Commerce on accounting function

Accounting has three functions: reflection, supervision and participation in business decision making.

With the change of computer processing environment and the appearance of electronic pactions, it is inevitable to establish accounting information accounting system based on network.

In the new accounting information processing system, the business of an enterprise can automatically collect relevant accounting data from inside and outside the enterprise, and gather it in the internal accounting information processing system of the enterprise to reflect it in real time.

As the accounting information is processed in real time and automatically, the function of accounting supervision and participation in business decision making becomes more important.

The supervisory function is mainly to supervise the process and result of the automatic processing system, and to supervise the implementation of the state financial law and discipline and the accounting system.

At this time, the form of supervision will also change, for example, remote monitoring and real-time monitoring of economic activities can be carried out through the network.

Participation in business decisions is mainly reflected in the establishment of a sound and powerful forecasting decision support system. In this way, business operators and external information users can make use of the accounting information of enterprises to make reasonable predictions for the future financial situation of enterprises, and help to make the right decisions.

(three) the influence of Electronic Commerce on accounting elements

The accounting element is the basic classification of accounting objects based on the accounting assumption, which is the basic element to reflect the accounting entity's financial status and operating results.

The current financial accounting generally divides the accounting elements from two aspects of "static" and "dynamic" in the movement of enterprise funds to reflect the elements of enterprise financial status and reflect the elements of enterprise operation results.

This division mode makes the structure of financial report simple and easy to understand, accounting information users can clearly understand accounting information.

However, in the era of e-commerce, the complexity of economic activities leads to the complexity of economic information.

When the economic information is pferred to the accounting elements, the classification of the existing accounting elements does not necessarily reflect the overall picture of the economic activities, that is, the deviation between the actual economic information and accounting information.

However, the accounting information users' demand for the quality of accounting information is improving. Therefore, it is necessary to divide the accounting elements into a deeper level.

The development of information technology, especially the emergence of high speed processors, makes information processing faster and faster, and makes it possible to divide the accounting elements into a deeper level.

Accounting elements will be divided into more layers, so that the movement of enterprise funds can be reflected more accurately.

　　二、電子商務對會計實務的影響

(1) the influence of Electronic Commerce on Accounting

1. accounting method information.

Traditional accounting methods are gradually replaced by modern information technology such as computers, networks and communications, mainly in paperless pactions.

2. diversification of accounting contents.

In the buyer's market, the traditional business model has undergone fundamental changes, and factories, trucks and other assets that once determined the competitiveness of enterprises are no longer the main contents of accounting.

Financial analysis has become the mainstream of accounting work. Everyone will be the accounting information processor. Traditional accounting is no longer the main task. Accounting information management and decision analysis will take up the main part.

3. enterprise accounting information disclosure.

In electronic commerce, enterprises put accounting statements on the Web network, shortening the time and time of enterprise report formation, and having a high degree of pparency, which not only achieves information sharing, but also effectively controls the phenomenon of accounting information distortion and forms socialized supervision.

(two) the influence of Electronic Commerce on historical cost principle

The principle of historical cost refers to the value of the actual cost of obtaining assets, keeping the value of assets unchanged before the disposal of assets.

Its specific influence in the era of Electronic Commerce: (1) the historical cost principle is based on the assumption of continuous operation, but electronic commerce negates the assumption of continuous operation, so the principle of historical cost will lose its existence value.

(2) most of the pactions of network companies are financial instruments in active markets. Their market prices fluctuate frequently, and historical costs can not reflect the financial situation and operating results of network companies.

(3) historical cost is a kind of static measurement attribute. Its reflection on the operation performance of network companies is lagging behind. Managers can not adjust their business strategy timely according to market changes, and the functions of accounting participation in decision-making can not be realized.

In the era of electronic commerce, the development of information technology makes it possible for assets to be priced according to current value and net realizable value.

Through online access, you can get the latest information about the paction price from the network, and use the current value to calculate the assets.

For example, companies linked to the Chicago exchange of America can easily know the day price of futures products made by "marketing tomarket".

Using current value valuation will provide more valuable information for investors' decision making.

(three) the impact of Electronic Commerce on accrual basis.

Accrual basis is to confirm when the income and expenses actually occur, and do not have to wait until the actual receipt or payment of cash is confirmed.

Any income or burden paid during the current period, whether or not the payment is made, shall be regarded as the income or expense of the current period. Any expenses that do not belong to the income or burdens obtained during the current period, even if the payments have been paid in the current period, shall not be regarded as income or expenses for the current period.

Accrual basis is a criterion for accounting recognition time, which is based on the assumption of accounting period.

In the era of electronic commerce, the accrual basis system will lose its foundation because the real-time reporting system is no longer needed for accounting staging.

Because e-commerce negates the accounting staging, it adopts the cash payment system.

In this way, the operating income and actual expenditure of the network company can directly reflect the company's cash flow directly as its income and expenses.

(four) the impact of e-commerce on Financial Reporting

The current financial report is a written document that reflects comprehensively the changes in the financial position, operating results and financial conditions of the enterprise at a certain time, consisting of financial statements and schedules.

The purpose of providing financial reports is to provide accounting information to users of accounting information.

In the era of e-commerce, the impact of financial reporting is:

1. the current accounting information system serves for a specific model, treats all accounting information users as a whole, and provides a "general" financial report.

However, different accounting information users have different decision models. The accounting information provided by "general" financial reports can not fully meet the needs of users' different decision models.

2. international trade is booming and currency fluctuates greatly. The accounting information reflected in financial reports can not reflect the real business results and financial situation of enterprises.

3. the current financial report lacks the disclosure of derivative financial instruments.

The main object of online pactions is financial instruments, which are more risky.

Therefore, users of accounting information need to reveal this aspect so that they can reasonably predict risks and future cash flows and make the right decisions.

4. knowledge and information, as a new capital and a key factor of production, enter the process of economic development. The survival and economic benefits of enterprises are increasingly dependent on knowledge and innovation. Knowledge assets and human assets will become more important in the assets of enterprises, while the current financial statements reflect less.

With the help of modern computer technology and network technology, a dynamic real-time reporting system, which integrates electronic pactions, accounting processing and information random queries, is established. It can meet the diverse requirements of different levels of reporting users on enterprise accounting information in real time. In the accounting statements, knowledge capital and human resources should also be highlighted as main asset items.

The emphasis should be on caring for the ability to create the future favorable cash flow and turning to the capacity of knowledge capital possession and its value added.

In addition, financial reports can also reflect a large amount of non monetary information, such as the quality of employees and the organizational structure of enterprises.

　　三、電子商務時代財務會計面臨的其它問題

　　(一)會計信息安全問題

In the era of electronic commerce, electronic symbols replaced accounting data, magnetic medium replaced paper medium, and accounting information was pmitted through the network.

Because of the open nature of Internet and its lack of resources, the security of accounting information is easy to be threatened.

Specifically, the following are: (1) false accounting information.

The internal personnel illegally tamper or disclose the original accounting information, causing the accounting information to be false before passing.

(2) accounting information has been tampered with.

Accounting information is illegally modified or malicious modified by hackers or competitors in the process of pmission, making accounting information distorted.

(3) the confidentiality of accounting information has been destroyed.

Disclosure of confidential accounting information will be a major loss if it is acquired by competitors.

(4) the network system has been destroyed.

For example, hardware failure, software failure, illegal operation, computer virus and hacking can cause the entire network system to be paralyzed, and the quality of accounting information will be affected.

　　(二)會計專業技術人才問題

Traditional accounting has certain independence in space, time and operation process, business is generally relatively single, and has little contact with other businesses.

In e-commerce activities, the network environment simplification of accounting, and the whole finance becomes one of the central links in the business chain. Accountants must have relevant management knowledge and network knowledge, otherwise the financial business flow will slow down and affect the efficiency of the whole enterprise.

At the same time, because accountants need to provide accurate accounting information such as cost information, they must be familiar with specific production processes and processes.

For example, e-business activities make it possible to have no inventory production, and activity-based costing becomes the direction of cost accounting development. It requires accountants not only to have accounting knowledge, but also to master basic knowledge of corresponding industries. In addition, accountants are faced with new topics such as human resource accounting, intangible assets valuation and so on, which also requires accountants not only to have extensive knowledge, but also to have the ability to innovate knowledge so as to meet the needs of the development of network economy.

　　(三)會計國際化的問題

With the development of electronic commerce and the widespread application of computer information network, people have been able to pfer billions of dollars or even more huge sums of money in cities in the world in a matter of seconds.

Judging from the extent and breadth of capital circulation, the earth is becoming smaller and the international competition between enterprises will become increasingly fierce.

In order to seek their own survival, enterprises must constantly strengthen new product development and technological pformation. They often need huge amounts of capital, but only a small number of enterprises can rely on their retained earnings or their own financial institutions to cope with international competition. Most enterprises need to raise international funds.

In order to make better credit decisions, a country's capital lending unit must investigate the credit status of foreign borrowers and ask them to provide standardized accounting statements that conform to international practice.

In addition, e-commerce has made international trade develop rapidly, and international trade must first understand the credit and financial status of enterprises. Therefore, it is necessary to understand the accounting statements and accounting systems of foreign enterprises, and require a unified accounting procedure and method.

In this way, e-commerce will promote the development of accounting internationalization.

    　(四)財務軟件問題

At present, the accounting software for development and application is based on the manual system of accounting, accounting, reimbursement as the main content of the accounting software.

With the advent of electronic commerce, accounting function of reflection is weakening, accounting function of participation in business decision making is enhanced. The original accounting accounting software shows obvious limitations in terms of function scope and information capacity, and the management software with decision support function is trend.

　　同時，新一代的財務軟件還必須打網絡牌，采用最新的、商業領域流行的技術方案?；诰W絡的計算模式，對Internet/Intranet的全面支持、最新的C/S模式、Web Server應用等最新技術都將被引入到新一代產品中。特別是全面采用面向對象方法、組件技術，并在設計方法上引入最新的彈性化設計和安全設計，可保障會計信息更加安全、可靠、及時。