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A network of basic accounting theory. 一、网络财会的基本理论。 (A) the network accounting concept. （一）网络财会的概念。 A computer network technology as the foundation for the implementation of e-commerce-based targets to manage papers "target =" _blank "> financial management as the core, to provide Internet environment financial accounting, financial management and its various functions of the new financial and accounting management system, which is on the internet platform of financial accounting, financial management in e-commerce applications. "network accounting" concept is presented and the late 20th century by the widespread concern in the financial sector, and soon to be accepted and to get innovation and development. 以电脑网络技术为基础，以实施电子商务为基础目标，以管理论文" target="_blank">财务管理为核心，能够提供互联网络环境下的财务核算、财务管理及其各种功能的全新的财务会计管理系统。它是在互联网平台上的财务核算、财务管理在电子商务中的应用。“网络财会”这一概念是20世纪末提出并受到财务界的广泛关注，并很快被接受且得到了创新和发展。 (Two) network accounting features. （二）网络财会的特征。 Network Accounting compared to traditional accounting information systems are open, electronic real-time, integrated, remote technology and other features. 网络财会相对于传统会计信息系统主要有开放性、电子化实时性、集成性、远程化等特征。 1 Network accounting treatments of financial information in accordance with the requirements of full use of modern information technology, finance and accounting work for enterprises and institutions to re-build, and high degree of integration of modern information technology. 1.网络财会按照财务信息处理的要求充分利用现代信息技术，对企事业单位的财会工作进行重新构建，与现代信息技术高度融合。 2 Network Accounting symbols instead of electronic financial data, magnetic media instead of paper media, network data sheet instead of data, network data become the new way financial information is output. 3 Operations and Financial synchronization is the largest network of financial characteristics. Network Financial minimizes the physical distance between two parties to make everything a remote transaction settlement, monitoring becomes real. Which is conducive to enterprise real-time understanding of market trends, price dynamics and the supply and demand conditions. (Three) network accounting functions First, the network expanded financial management accounting space, accounting data from paper into a vector magnetic media or optical media carrier, the development of web forms. All physical distance becomes mouse distance, financial management capacity can be extended to a node anywhere in the world, accounting information transmission no longer subject to space limitations, so that "strategizing, winning thousands of miles." Numerous remote processing functions to be realized, such as remote reports, remote reimbursement, remote audit, remote auditing and other remote processing functions. Second, the network accounting improve financial management efficiency. Network accounting under accounting data processed by the abacus, toilet paper into a high-speed operation of the computer, and can be remote computing, network computing is the basic function of the network and the core financial power, is a network of financial software in order to achieve the various functions of the technology base. Companies can share resources through the Internet, bringing together huge amounts of data around the world just instantaneous, calculated by the computer to generate the required results, the network speed of the financial system to solve the problem, the network accounting under Accounting Accounting reached from a static thing afterwards The dynamic accounting, accounting information has greatly enriched the content, improve the value of accounting information. Network accounting system can produce a variety of convenient and quality reflect the business conditions of the dynamic financial statements, annual reports, quarterly, monthly and daily newspaper can be generated. Second, network management accounting systems. (A) network accounting system implementation prerequisite. Network accounting information system is saving financial resources across the enterprise as a starting point, in order to fully implement the entire enterprise, comprehensive and timely management and corporate seamless connection with the external environment as the goal, so that enterprises implement computerized management information systems. But to achieve such a system requires a good, standard economic environment and market environment, the need to support all aspects. 1 Due to network accounting information system is backed by a developed network system between their respective subsystems both independent and collaborative processing and accounting matters, thus forming a financial information sharing. (2) the information is timely. Accounting information systems in the network, accountants can open in a financial deal with the financial issues on the network. Almost all of the financial ways and means of processing are fundamental change, the network will change the past financial officers financial independence and enclosed work, can conduct online financial approval, online auditing, accounting education online, online cash management, on-line system maintenance, online consulting, online version upgrades. 3 Information to be diverse. Network using online accounting information system management and centralized management model, to achieve the company's overall management. Network eliminates the concept of physical distance and time difference, fast and efficient data collection, and data processing and analysis in a timely manner, while achieving operational synergies, dynamic management, timely control, scientific forecasting enable enterprises to achieve scientific decision-making, business intelligence, so that enterprises to make full use of information and improve the return on investment, protection business in an orderly state of rapid development of intelligent. 4 train highly qualified personnel. Network accounting information system implementation requires managers have a higher level of management and technical levels. Management determines the quality of the application of the accounting system of the network quality and efficiency. To this end, companies should train a number of its software development and maintenance power to make applications more suitable for the actual situation of enterprises, and make it even better. (1) strengthen internal controls can effectively reduce the risk of moral hazard due to internal staff, system resources, risks and harm caused by network viruses. (2) the use of advanced technological means to protect themselves. Technology is to ensure system security is another important tool. (3) using the security protocol specification associated with conduct of the parties, and promote the development of the network accounting information system. (Two) network accounting guidelines. 1. Environmental adaptation principles. With the development of information technology has greatly changed the business environment for the survival, in order to adapt to network technology brought changes in the way business and meet the interests of the world's capital market participants, because the network environment to further promote the accounting system generates a series of changes. (2) the principle of full disclosure. Development of information technology so as to provide a larger scale than the traditional way of information as possible. Ago because of cost-effectiveness considerations does not require the disclosure of information now due to cost reduction is entirely feasible 3. Cardinality unifying principle. The rapid development of information systems, standards are not uniform. In practice, information technology produces a wide range of standard, even by a company to develop, as long as market acceptance because property standards with the needs of other companies in this industry, it can become the industry standard. In essence, the network information disclosure should be global, in the long run, a uniform standard is conducive to the exchange of information, therefore, the network accounting standards of information disclosure should be detailed provisions technical standards, and strive to unify, to facilitate be used. 4. Timely update policy. Rapid development of information technology, technical harmonization of standards can not be grounds to reject new technologies, if there is a better, more sophisticated techniques can be applied, the network should be timely adjusted accounting standards, so as to better meet the needs of users. Third, the network era accounting system innovation. Network economy era is the era of competition for knowledge and information, network-based network environment for enterprise accounting system to provide more opportunities and challenges, but also produced many new network accounting theory, but also each of the network security issues facing businesses maximum problem. To this end, we should discard old ideas, constantly absorbing new theories, techniques and methods to meet the new requirements of the network economy. (A) Network Accounting Theory. Network economy era, global network accounting system development, accounting information digitization. Traditional accounting with the network accounting system implementation to be innovative, to form the corresponding network accounting theory. (1) Accounting target innovation. Mainly clear why accounting objectives provide accounting information, accounting information to whom, which provides accounting information and other issues. In the network economy, on the one hand, the network accounting systems so that business can provide timely establishment of a more comprehensive accounting information; On the other hand, accounting information demand can track it in real time over the network, in timely fashion the details of the enterprise, but also can be two-way communication; corporate accounting information needs to understand the needs of those type, can target their needs, to provide specialized financial reports. 2, the basic premise of accounting innovation. Network economy era, the economic activities of the network led to a lot of "network company" appears. For the "network company", the basic premise of the traditional accounting no longer applies: First, the "Networks" breaking down geographical space concept, is a virtual media space. Therefore, the traditional accounting theory in accounting entity has undergone a qualitative change; Second, the extension of Internet companies are changing every day, and its liabilities and cash flows as needed and efficiency into bars. Therefore, the traditional accounting theory this basic premise of the "Networks" is also no longer applicable; Third, the "network company" is usually to complete a transaction in a short time, after completion of the transaction may be disbanded immediately, therefore, the traditional accounting theory The "Accounting period" of the "Networks" is also no longer applicable; Fourth, the monetary measure, the network economy era, the national information network connection, so that the formation of a unified global big market, both domestic and foreign economic activities have become blurred , international capital flows accelerated. Meanwhile, "online banking" the emergence of electronic money consistent units of measurement has become possible. 3 Intangible assets metering and accounting innovation. In the network economy era, knowledge has become the most important resource. And the corporate brand, service brand, marketing network, professional technology, human resource value, entrepreneurs value, cultural thesis "target =" _blank "> corporate culture, corporate finance relationships are an important motivation for sustainable development, is the value of an enterprise The most important factor, but in the current conditions, but can not confirm the accounting and measurement, nor reflected in the company report, so investors can not correctly understand and evaluate the business value of the content. although some intangible assets in its current accounting were processed, but a change in the external environment, the accounting becomes incompatible. (Two) Network Financial Management Innovation. In the social and economic life, the fundamental objective of financial management is to achieve the maximization of shareholder wealth through the organization of corporate finance activities, deal with various financial relationships enterprises, effectively improve the efficiency in the use of corporate funds, and create greater social and economic benefits. The network accounting management objectives include not only "the maximization of shareholder value," but also includes enterprise "physical capital" and "intellectual capital" owner to maximize the benefits that the interests of shareholders in the pursuit of tradition while also pursuing other Stakeholders interests and the interests of society, we must take into account and balance the financial interests of stakeholders, to establish "maximize economic benefits, social responsibility optimization" financial management objectives. Currently, the company relies on economic information, there are more than 70% by the finance and accounting departments, this information is largely influence or determine the corporate decision-making and development. Accounting conditions in the network, then even more so. Therefore, the network determines the financial management of the network of financial innovation and the scale of development in our country, speed and modernization. 1 accelerate the development of accounting network. Network is not only the exchange of information, dissemination of the main bearer, but also the basic form of organization in today's society, computer technology and modern communication technology integration and development, not only enriched the accounting business content, but also greatly increased the accounting business formation. Accelerate the development of accounting network, network systems must be based on theory and practice to business and customer requirements for the basic starting point, according to the actual needs and constantly develop new network of financial functions, while Internet users to provide timely, flexible and diversified information services . Funds through a network of financial companies can use IT movement within the virtual space is complete. http://www.ukassignment.org/cwgllw/ (2) Financial Management content creation. Enterprise financial management is basically divided into investment management, financing management, working capital management, and distribution of benefits management. As the financial management of the network include the following aspects: a) investment management. 2) finance management. 3) optimize the capital structure. 4) the quality of asset management. 5) Knowledge Capital gain distribution and other aspects. 3 adapt the network to establish the financial operation of the protection and control mechanisms. Centralized network operations and financial management for the enterprise financial resources to create a foundation for the integration conditions, and in order to better play the role and function of the network accounting, enterprises should establish a modern accounting for the effective operation of network security and control mechanisms. This mechanism includes the following elements: 1) establish a management information system, network accounting basis. 2) good network and its environment is the network running smoothly accounting material guarantee. 3) high-quality professional finance staff is to ensure that the financial information data networks true security key. Therefore, the financial conditions in the network enterprise should pay particular attention to speed up training and the introduction of professionals and compound talents, through intensive training and to improve the professional level of financial and ethical standards, the establishment of a high quality business, strictly abide by professional ethics and professional norms of modern professional team. |
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