网络会计若干理论与实务问题研究
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摘要
随着计算机以及信息技术的发展，特别是进入90年代，网络得到了空前的迅速发展，互联网(Internet)巨大的用户、先进灵活的技术性能和网络特点使之成为一个理想的商用平台。全球网络经济已具雏形，并出现了一些新的经济形势，如虚拟企业：一种没有经营场地、没有物理实体、没有确切办公地点的企业。同时互联网与信息技术的发展同时也打破了传统的企业管理模式和会计模式，使传统财务会计无论是理论方面还是实务方面都受到了极大的冲击，并且使会计领域出现了一些新的问题。当前有关网络会计方面的研究不是很多。因此，研究网络经济发展过程中会计理论与实务的问题对促进我国会计的发展与创新有着积极的促进作用。
本文主要是对网络对会计理论与实务的影响以及网络会计在发展过程中遇到的其它问题作出了分析，并提出了相应的改进和完善的方法。
本文首先从互联网与电子商务的发展使得会计的发展成为必然，提出了网络会计的概念：网络会计，是指在网络环境下对各种交易的会计事项进行确认、计量和披露的会计活动。并对其内容和特点作了简单的介绍。
其次，本文就会计理论问题进行了详细的阐述。众所周知，会计理论是用来指导会计实务工作的，其重要性是毋须置疑的，那么在网络会计中是重新构建一套新的会计框架还是保持原有的理论框架?大多研究和讨论对原有会计框架持否定态度，对会计四大基本假设尤其如此。而本文从分析网络经济对对会计目标、会计四大基本假设、会计要素、会计一般原则的影响期望从另一个角度来理解传统会计理论，认为网络经济并没有动摇传统会计理论的基石，只是在经济发展的趋势下，会计理论应该根据客观需要加以完善和补充。
另外，本文也分析网络对财务会计报告的影响，并提出未来财务会计报告的模式：这种财务报告模式借鉴与融合了现有的几种对未来财务报告的预测，它以资产负债表、损益表、现金流量表及全面收益报表(第四财务报表)为支柱；
再者，本文能针对网络会计发展当中遇到的一些棘手问题如网络安全、内部控制等问题，希望提出一些行之有效的解决方案。
最后，本文就我国网络会计的未来发展作出了展望。认为随着高科技信息，电子商务，internet，intranet和extranet的进一步发展，网络会计也将会得到更广泛的重视和应用，成为当代会计学中最有潜力的新领域，更好地为社会服务。
With the current ever-increasing trend of business combination, the study of accounting methods dealing with consolidation becomes of an even significant task internationally and internally. This article starts from the general concepts of business combination, analyzes in detail the two main accounting methods (Purchase and Pooling of Interest) and our present accounting method dealing with consolidation, and puts forward several proposals for the draft of the standards of Business Combination.
Chapter 1. Introduction. Introduce briefly the definition, three basic forms, two payment types and three accounting methods of business combination.
Chapter 2. Comparative study of Purchase and Pooling of Interest. First trace back the historical development of the two methods. Then introduce the Purchase method and Pooling of Interest respectively. Finally come to the conclusion that Purchase will be the ultimate unique method of business combination.
Chapter 3. Current accounting of business combination in China. In view of the "Consolidation Difference" occurred on the consolidated statement, analyzes the Difference of Interest Investment, Consolidation Difference and Goodwill in detail. Through two case study of applying "Pooling of Interest" in absorption combination, confirm it is an innovative method but somewhat lack of regulation. Also point out the existing theory of consolidated statement.
Chapter 4. Several proposals for Business Combination. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of Business Combination Standards. There are: distinguish methods under common control; select Purchase or Pooling of Interests; determine the validity date; recognize the purchase cost and relevant fees; determine the discernable assets and liabilities and their fair value; determine the value of minorities; recognize the goodwill, information disclosure. Wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination.
本文主要是对网络对会计理论与实务的影响以及网络会计在发展过程中遇到的其它问题作出了分析，并提出了相应的改进和完善的方法。
本文首先从互联网与电子商务的发展使得会计的发展成为必然，提出了网络会计的概念：网络会计，是指在网络环境下对各种交易的会计事项进行确认、计量和披露的会计活动。并对其内容和特点作了简单的介绍。
其次，本文就会计理论问题进行了详细的阐述。众所周知，会计理论是用来指导会计实务工作的，其重要性是毋须置疑的，那么在网络会计中是重新构建一套新的会计框架还是保持原有的理论框架?大多研究和讨论对原有会计框架持否定态度，对会计四大基本假设尤其如此。而本文从分析网络经济对对会计目标、会计四大基本假设、会计要素、会计一般原则的影响期望从另一个角度来理解传统会计理论，认为网络经济并没有动摇传统会计理论的基石，只是在经济发展的趋势下，会计理论应该根据客观需要加以完善和补充。
另外，本文也分析网络对财务会计报告的影响，并提出未来财务会计报告的模式：这种财务报告模式借鉴与融合了现有的几种对未来财务报告的预测，它以资产负债表、损益表、现金流量表及全面收益报表(第四财务报表)为支柱；
再者，本文能针对网络会计发展当中遇到的一些棘手问题如网络安全、内部控制等问题，希望提出一些行之有效的解决方案。
最后，本文就我国网络会计的未来发展作出了展望。认为随着高科技信息，电子商务，internet，intranet和extranet的进一步发展，网络会计也将会得到更广泛的重视和应用，成为当代会计学中最有潜力的新领域，更好地为社会服务。
With the current ever-increasing trend of business combination, the study of accounting methods dealing with consolidation becomes of an even significant task internationally and internally. This article starts from the general concepts of business combination, analyzes in detail the two main accounting methods (Purchase and Pooling of Interest) and our present accounting method dealing with consolidation, and puts forward several proposals for the draft of the standards of Business Combination.
Chapter 1. Introduction. Introduce briefly the definition, three basic forms, two payment types and three accounting methods of business combination.
Chapter 2. Comparative study of Purchase and Pooling of Interest. First trace back the historical development of the two methods. Then introduce the Purchase method and Pooling of Interest respectively. Finally come to the conclusion that Purchase will be the ultimate unique method of business combination.
Chapter 3. Current accounting of business combination in China. In view of the "Consolidation Difference" occurred on the consolidated statement, analyzes the Difference of Interest Investment, Consolidation Difference and Goodwill in detail. Through two case study of applying "Pooling of Interest" in absorption combination, confirm it is an innovative method but somewhat lack of regulation. Also point out the existing theory of consolidated statement.
Chapter 4. Several proposals for Business Combination. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of Business Combination Standards. There are: distinguish methods under common control; select Purchase or Pooling of Interests; determine the validity date; recognize the purchase cost and relevant fees; determine the discernable assets and liabilities and their fair value; determine the value of minorities; recognize the goodwill, information disclosure. Wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination.
引文
[1] 立新．电子商务透视．经济管理出版社，1999
[2] 高群耀．第三代互联网平台和微软的.net战略．微软(中国)有限公司，2000
[3] (美)埃尔登S．亨德里克森．会计理论．立信会计图书用品社，1999
[4] 中华人民共和国财政部．企业会计准则．经济科学出版社，1999
[5] 陈今池．现代会计理论．立信会计图书用品社，1998
[6] 联合国国际贸易法委会．电子商务示范法，1996
[7] 傅元略．在计算机网络化环境下会计的困惑和思考，财务与会计，2000(9)
[8] 刘玉迁．当前会计理论研究中的几个问题．会计研究，1999(2)
[9] 官强．信息时代对传统会计四项假设理化的挑战，财务与会计，2000(1)
[10] 王建刚、朱雷．试论网络环境下的会计改革．经济问题探，2001(7)
[11] 包晓闻、张海棠．电子商务．北京科技出版社，1999
[12] 邓亚平．计算机网络．北京邮电大学出版社，1992
[13] 刘志涛．计算机会计学．中国人民大学出版社，1997
[14] 姚立新．新世纪商务．中国发展出版社，1999
[15] 黄京华．电子商务教程．清华大学出版社
[16] 赵秀云．网络会计—信息时代会计发展新领域．四川会计，1999(5)
[17] 贾永轩．营销网络设置与管理．经济科学出版社，1998
[18] 王巍、吕发钦．网络价值评估与上市．经济科学出版社，2000
[19] 吕一林等．营销网络战略．广东经济出版社，1998
[20] 刘卓林．尤宏兵．我国企业应如何面对信息化．上海企业，2002(1)
[21] 方新．创业与创新．中国人民大学出版社
[22] 汤汀希等．中国会计教授会2000年年会观点综述．财会通讯，2000(9)
[23] 王仲兵．现代财务会计发展的若干趋势．经济学动态，2000(8)
[24] 庄明来．对电子商务环境下会计明细信息的思考．会计研究，2000(7)
[25] 李光凤．网络会计信息失真的风险与防范．财会月刊，2000(12)
[26] 陈冬华．网络时代会计的制度创新．会计研究，2000(2)
[27] 王建炜．刍议电子联机实时报告对会计的影响．中国经济，2000(2)
[28] 夏米松、顾留芳．浅谈网络会计．会计之友，1999(10)
[29] 严绍业．互联网—改变财务软件的十个方面．中国会计电算化，2000(1)
[30] Moni Naor, Benny Pinkas. Computer networks and ISDN Systems 30, 1998
[31] Gupta,A.Stahi, D.o. and Whinston. A.B.Pricingof services on the Internet, 1997
[32] McCormac,J. European Scrambling Systems 4, Waterford University Press, Waterford, 1996
[33] Martin Corboy E-Commerce. a brave new world. ACCA Students'News letter, June 1999
[34] Bert Rosenbloom. Marketing channels: A management view, 6th ed. The Dryden Press, 1999
[35] Kenneth G·Hardy,Allan J·Magrath. Marketing channel management: Strategic planning and tactics. Scott, Foresman and Company, 1988
[36] Philip Kotler. Marketing Management. The Millennium Edition. Prentice-Hall Press, 2000
[37] Sandy Jap. Marketing channels readings. Sloan School of Management at MIT, 1999
[38] Kitty O.Locker. Business and Administrative Communication, 5th ed. 2000
[39] V·Kasturi Rangan, Benson P·Shapiro, Rowland T·Moriarty, Jr. Business Marketing Strategy, Case, Concepts, and Applications. McGraw-Hill, 1995
[40] John D·Ong. Meeting Conununication Challenges at BFGoodrich. The Bulletin of the Association for Business Communication, No 4,1993
[2] 高群耀．第三代互联网平台和微软的.net战略．微软(中国)有限公司，2000
[3] (美)埃尔登S．亨德里克森．会计理论．立信会计图书用品社，1999
[4] 中华人民共和国财政部．企业会计准则．经济科学出版社，1999
[5] 陈今池．现代会计理论．立信会计图书用品社，1998
[6] 联合国国际贸易法委会．电子商务示范法，1996
[7] 傅元略．在计算机网络化环境下会计的困惑和思考，财务与会计，2000(9)
[8] 刘玉迁．当前会计理论研究中的几个问题．会计研究，1999(2)
[9] 官强．信息时代对传统会计四项假设理化的挑战，财务与会计，2000(1)
[10] 王建刚、朱雷．试论网络环境下的会计改革．经济问题探，2001(7)
[11] 包晓闻、张海棠．电子商务．北京科技出版社，1999
[12] 邓亚平．计算机网络．北京邮电大学出版社，1992
[13] 刘志涛．计算机会计学．中国人民大学出版社，1997
[14] 姚立新．新世纪商务．中国发展出版社，1999
[15] 黄京华．电子商务教程．清华大学出版社
[16] 赵秀云．网络会计—信息时代会计发展新领域．四川会计，1999(5)
[17] 贾永轩．营销网络设置与管理．经济科学出版社，1998
[18] 王巍、吕发钦．网络价值评估与上市．经济科学出版社，2000
[19] 吕一林等．营销网络战略．广东经济出版社，1998
[20] 刘卓林．尤宏兵．我国企业应如何面对信息化．上海企业，2002(1)
[21] 方新．创业与创新．中国人民大学出版社
[22] 汤汀希等．中国会计教授会2000年年会观点综述．财会通讯，2000(9)
[23] 王仲兵．现代财务会计发展的若干趋势．经济学动态，2000(8)
[24] 庄明来．对电子商务环境下会计明细信息的思考．会计研究，2000(7)
[25] 李光凤．网络会计信息失真的风险与防范．财会月刊，2000(12)
[26] 陈冬华．网络时代会计的制度创新．会计研究，2000(2)
[27] 王建炜．刍议电子联机实时报告对会计的影响．中国经济，2000(2)
[28] 夏米松、顾留芳．浅谈网络会计．会计之友，1999(10)
[29] 严绍业．互联网—改变财务软件的十个方面．中国会计电算化，2000(1)
[30] Moni Naor, Benny Pinkas. Computer networks and ISDN Systems 30, 1998
[31] Gupta,A.Stahi, D.o. and Whinston. A.B.Pricingof services on the Internet, 1997
[32] McCormac,J. European Scrambling Systems 4, Waterford University Press, Waterford, 1996
[33] Martin Corboy E-Commerce. a brave new world. ACCA Students'News letter, June 1999
[34] Bert Rosenbloom. Marketing channels: A management view, 6th ed. The Dryden Press, 1999
[35] Kenneth G·Hardy,Allan J·Magrath. Marketing channel management: Strategic planning and tactics. Scott, Foresman and Company, 1988
[36] Philip Kotler. Marketing Management. The Millennium Edition. Prentice-Hall Press, 2000
[37] Sandy Jap. Marketing channels readings. Sloan School of Management at MIT, 1999
[38] Kitty O.Locker. Business and Administrative Communication, 5th ed. 2000
[39] V·Kasturi Rangan, Benson P·Shapiro, Rowland T·Moriarty, Jr. Business Marketing Strategy, Case, Concepts, and Applications. McGraw-Hill, 1995
[40] John D·Ong. Meeting Conununication Challenges at BFGoodrich. The Bulletin of the Association for Business Communication, No 4,1993