电子商务环境下会计问题的研究
|
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,从而改变了传统的生产经营方式,并且产生了一种新的商业模式——电子商务。电子商务以其独有的优势,在很短的时间内便得到了广泛的应用,也因此使会计环境发生了很大变化,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。当前有关电子商务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。
论文对电子商务环境下的会计进行了系统研究。在探讨电子商务会计的概念、会计核算基本前提的基础上,对电子商务会计信息的生成环节和报告进行了分析,并提出自己的观点。本文的主体可分为五个部分。第一部分通过阐述电子商务的概念、分类以及电子商务的竞争优势和问题,分析了电子商务对传统会计环境产生的影响,认为无论从商务环境还是技术环境来讲,传统会计环境都已发生重要变化。第二部分主要从会计理论的角度出发,分析了电子商务对会计目标、会计假设产生的影响,并提出了一些改进建议。第三部分主要从会计实务角度出发,分析了电子商务对会计确认、计量的一些影响,产生的新难题及对策。第四部分以展望的视角,对电子商务环境下的会计记录、会计报告等提出了一些自己的设想与建议。最后,本文就我国网络会计的未来发展做出了展望。认为随着高科技信息,电子商务、internet、intranet和extranet的进一步发展,电子商务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,有待更好的对其进行创新与拓展。
Along with the development of information technology, especially in the 90s, the network was being expanded in a unprecedented speed. The huge Internet user number, the advanced technical performance and the network characteristic changed the way of traditional productive operation, created a kind of new business model, and made it become an ideal commercial platform, that is - - Electronic Business (Electronic Commerce). Because of its own superiority, Electronic Commerce as a new model has become a very popular widespread business application in a short time, therefore inevitably it also caused a very sweeping change to the accounting environment, caused tradition financial accounting, regardless of the theoretical or practical aspect, to be under this enormous impact, and brought some new problems to the accounting field. At present, the researches on E-business accounting are still not sufficient, therefore, in the process of the network economic research, the developments in the research of the accounting theory and practice has a positive action for promoting our country's accounting development and innovation.
This paper has conducted the systemic research on the accounting in E-business environment. After the elaboration about E-business accounting's concept and basic premises, this paper has carried on the analysis to the process of obtaining and reporting the E-business accounting information, and proposes some author's own viewpoints. This article mainly divides into five parts. The first part through the elaboration E-business's concept, classification as well its competitive advantage and the problems, has analyzed the influences which E-business environment produces to traditional accounting, says that regardless of the commercial environment or the technical environment, the traditional accounting environment has been changed radically. The second part mainly from accounting theatrical angle, has analyzed the influences on the goal and the suppositions of the E-business accounting, and put forward some improving proposals. The third part mainly from accounting practice angle, analyzed the confirmation and measurement of E-business accounting, the new problems and Countermeasures. The fourth part from forecast point of view, about E-business accounting recording and reporting, proposed some author's own plans and suggestions. Finally, this article forecasts on the further developments of our country's network accounting, argues that along with the developments of high information tech, E-business, internet, intranet and the extranet, E-business accounting will also obtain a more widespread applications and importance, will become a new potential domain in the contemporary accounting field, waiting for the further innovation and development for it.
论文对电子商务环境下的会计进行了系统研究。在探讨电子商务会计的概念、会计核算基本前提的基础上,对电子商务会计信息的生成环节和报告进行了分析,并提出自己的观点。本文的主体可分为五个部分。第一部分通过阐述电子商务的概念、分类以及电子商务的竞争优势和问题,分析了电子商务对传统会计环境产生的影响,认为无论从商务环境还是技术环境来讲,传统会计环境都已发生重要变化。第二部分主要从会计理论的角度出发,分析了电子商务对会计目标、会计假设产生的影响,并提出了一些改进建议。第三部分主要从会计实务角度出发,分析了电子商务对会计确认、计量的一些影响,产生的新难题及对策。第四部分以展望的视角,对电子商务环境下的会计记录、会计报告等提出了一些自己的设想与建议。最后,本文就我国网络会计的未来发展做出了展望。认为随着高科技信息,电子商务、internet、intranet和extranet的进一步发展,电子商务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,有待更好的对其进行创新与拓展。
Along with the development of information technology, especially in the 90s, the network was being expanded in a unprecedented speed. The huge Internet user number, the advanced technical performance and the network characteristic changed the way of traditional productive operation, created a kind of new business model, and made it become an ideal commercial platform, that is - - Electronic Business (Electronic Commerce). Because of its own superiority, Electronic Commerce as a new model has become a very popular widespread business application in a short time, therefore inevitably it also caused a very sweeping change to the accounting environment, caused tradition financial accounting, regardless of the theoretical or practical aspect, to be under this enormous impact, and brought some new problems to the accounting field. At present, the researches on E-business accounting are still not sufficient, therefore, in the process of the network economic research, the developments in the research of the accounting theory and practice has a positive action for promoting our country's accounting development and innovation.
This paper has conducted the systemic research on the accounting in E-business environment. After the elaboration about E-business accounting's concept and basic premises, this paper has carried on the analysis to the process of obtaining and reporting the E-business accounting information, and proposes some author's own viewpoints. This article mainly divides into five parts. The first part through the elaboration E-business's concept, classification as well its competitive advantage and the problems, has analyzed the influences which E-business environment produces to traditional accounting, says that regardless of the commercial environment or the technical environment, the traditional accounting environment has been changed radically. The second part mainly from accounting theatrical angle, has analyzed the influences on the goal and the suppositions of the E-business accounting, and put forward some improving proposals. The third part mainly from accounting practice angle, analyzed the confirmation and measurement of E-business accounting, the new problems and Countermeasures. The fourth part from forecast point of view, about E-business accounting recording and reporting, proposed some author's own plans and suggestions. Finally, this article forecasts on the further developments of our country's network accounting, argues that along with the developments of high information tech, E-business, internet, intranet and the extranet, E-business accounting will also obtain a more widespread applications and importance, will become a new potential domain in the contemporary accounting field, waiting for the further innovation and development for it.
引文
[1]张文贤著 会计理论创新(M)北京 中国财政经济出版社2002.10
[2]许永斌著 电子商务会计(M)上海 立信会计出版社2000.10
[3]梁毅刚、张艳回著 会计理论与专题研究(M)北京 中国物价出版社2002.3
[4]葛家澍,林志军著 现代西方会计理论(M)厦门 厦门大学出版社2001.1
[5]卢永华主编 广义会计理论(M)北京 中国金融出版社2000.n
[6]葛家澍等主编 会计大典第1卷(M)会计理论 北京 中国财政经济出1997.12
[7]刘曼路,凌春华著 电子商务中的财务与会计(M)杭州 浙江大学出版社2001.9
[8]李琪等编著 电子商务概论(M)北京 人民邮电出版社2002.4
[9]黄敏学主编 电子商务2版(M)北京 高等教育出版社2004
[10]朱嫁兴编著 电子商务大全(M)北京 北京航空航天大学出版社2003.1
[11]庄明来等著 电子商务会计研究(M)北京 中国财政经济出版社2004.8
[12]刘荣成 电子商务中的会计问题探讨(J)商业现代化 2005(23)68-69
[13]张国潮 电子商务向传统会计提出挑战(J)湖北财税 2003(15)
[14]姚春艳,毕贤忠 对网络会计发展的探讨(J)集团经济研究 2005(12)162
[15]姚秀琪 电子商务发展对传统会计的冲击(J)集团经济研究 2005(9)147-148
[16]于红海 会计电算化的现状及对策研究(J)商场现代化 2005 126-127
[17]刁华兰 网络会计存在的问题及对策分析(J)财会研究 2005(8)21-22
[18]董文秀,张流柱 网络会计发展中存在的问题及解决对策(J)集团经济研究2005(1)56-57
[19]张正平 谈会计电算化普及教育(J)商场现代化2005(n)88
[20]韩伟光 谈网络时代财会人员的知识结构(J)中国卫生经济 2005(2)74
[21]李付梅 电子商务对财务会计的影响(J)企业经济 2005(5)149-151
[22]褚伶利 电子商务时代传统会计如何应战(J)商业研究 2005(11)186-187
[23]杨瑛,孔令秋 网络经济对会计理论的冲击(J)商业研究 2005(11)124-125
[24]张劲松 信息化时代企业会计的特征与模式问题研究(J)特区经济2005(3)40-43
[25]王雪松,蒋淑华 新经济对财务会计的影响(J)农场经济与管理 2005(2)39-40
[26]杨鸿海 网络环境下会计信息系统的内部控制(J)财会研究2005(5)31-32
[27]董文秀 网络会计——会计发展的新趋势(J)经济师2005(5)241
[28]刘承焕 电子商务对会计实务带来的影响(J)财经问题研究2005(1)71-74
[29]张大方 论电子商务对传统会计的影响(J)江苏商论 2004(12)105-107
[30]黄殿忠 会计工作要迎接新时代挑战(J)商业现代化2004(31)71
[31]江其玫 基于数据仓库的业务事件驱动型会计信息系统研究(J)审计与经济研究 2004(5)35-38
[2]许永斌著 电子商务会计(M)上海 立信会计出版社2000.10
[3]梁毅刚、张艳回著 会计理论与专题研究(M)北京 中国物价出版社2002.3
[4]葛家澍,林志军著 现代西方会计理论(M)厦门 厦门大学出版社2001.1
[5]卢永华主编 广义会计理论(M)北京 中国金融出版社2000.n
[6]葛家澍等主编 会计大典第1卷(M)会计理论 北京 中国财政经济出1997.12
[7]刘曼路,凌春华著 电子商务中的财务与会计(M)杭州 浙江大学出版社2001.9
[8]李琪等编著 电子商务概论(M)北京 人民邮电出版社2002.4
[9]黄敏学主编 电子商务2版(M)北京 高等教育出版社2004
[10]朱嫁兴编著 电子商务大全(M)北京 北京航空航天大学出版社2003.1
[11]庄明来等著 电子商务会计研究(M)北京 中国财政经济出版社2004.8
[12]刘荣成 电子商务中的会计问题探讨(J)商业现代化 2005(23)68-69
[13]张国潮 电子商务向传统会计提出挑战(J)湖北财税 2003(15)
[14]姚春艳,毕贤忠 对网络会计发展的探讨(J)集团经济研究 2005(12)162
[15]姚秀琪 电子商务发展对传统会计的冲击(J)集团经济研究 2005(9)147-148
[16]于红海 会计电算化的现状及对策研究(J)商场现代化 2005 126-127
[17]刁华兰 网络会计存在的问题及对策分析(J)财会研究 2005(8)21-22
[18]董文秀,张流柱 网络会计发展中存在的问题及解决对策(J)集团经济研究2005(1)56-57
[19]张正平 谈会计电算化普及教育(J)商场现代化2005(n)88
[20]韩伟光 谈网络时代财会人员的知识结构(J)中国卫生经济 2005(2)74
[21]李付梅 电子商务对财务会计的影响(J)企业经济 2005(5)149-151
[22]褚伶利 电子商务时代传统会计如何应战(J)商业研究 2005(11)186-187
[23]杨瑛,孔令秋 网络经济对会计理论的冲击(J)商业研究 2005(11)124-125
[24]张劲松 信息化时代企业会计的特征与模式问题研究(J)特区经济2005(3)40-43
[25]王雪松,蒋淑华 新经济对财务会计的影响(J)农场经济与管理 2005(2)39-40
[26]杨鸿海 网络环境下会计信息系统的内部控制(J)财会研究2005(5)31-32
[27]董文秀 网络会计——会计发展的新趋势(J)经济师2005(5)241
[28]刘承焕 电子商务对会计实务带来的影响(J)财经问题研究2005(1)71-74
[29]张大方 论电子商务对传统会计的影响(J)江苏商论 2004(12)105-107
[30]黄殿忠 会计工作要迎接新时代挑战(J)商业现代化2004(31)71
[31]江其玫 基于数据仓库的业务事件驱动型会计信息系统研究(J)审计与经济研究 2004(5)35-38