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E-commerce affects ten aspects of traditional accounting

E-commerce began with the United States in the early 1990s and quickly developed globally. According to the current operation and development trend of enterprise e-commerce, it can be divided into two levels of application: one is the level of common e-commerce. Mainly manifested as online business activities between individual enterprises, between enterprises and consumers. The second is the level of e-commerce. In the e-commerce Du, the interconnected enterprises quickly combine the resources of different enterprises in different regions into unified business entities beyond the space constraints through the Internet Extranet, Intranet and the network means and enterprise operation rules that ensure the complete virtual private network VPN. Rapidly launch high quality, low cost products and services. E-commerce is the advanced stage of e-commerce application. E-commerce has created an automated, paperless, digital social and economic environment that has changed the way companies produce and manage their business, thus changing the environment for traditional accounting operations. With the continuous improvement of the degree of e-commerce in China, the accounting problems under e-commerce will gradually emerge. The following ten questions are only the initial exploration of the author, with a view to attracting jade. First, the impact of e-commerce on traditional accounting theory Any accounting theory is always based on a certain accounting environment and practice. E-commerce has greatly changed the environment of traditional accounting, and it also has an impact on accounting choices. For example, an e-commerce company is an economic organization established on two sides, but it is a virtual enterprise both in organization and geography, and there is instability in the composition of internal members and the duration of the entire organization. It is difficult to determine whether or not to continue to operate. Accounting subject assumptions and going concern assumptions in traditional accounting theory will be affected. Another example is the digital product that is hailed as the biggest and most obvious driving force of the emerging digital economy. It not only has different forms of expression than traditional material assets, but also cannot be used for accounting confirmation and measurement by means of material assets. The traditional accounting factor theory and The corresponding measurement principle needs to be developed. Second, the impact of e-commerce on relevant accounting regulations Traditional business activities from signing, performance of the contract to the settlement of funds, the flow of information along with the business process, the flow of funds, etc. generally appear in written form and signed by the manager to confirm, accounting system, Accounting settlement systems, audit systems, etc. are inseparable from these raw materials. E-commerce has created an automated, paperless, digital social and economic environment, and digital signatures have replaced paper signatures, which inevitably impacts traditional commercial regulations that are adapted to paper transactions. The problems that need to be solved are: the accounting authentication method of the two parties to the transaction, that is, the certification method for the parties involved in the online transaction is provided; the legality of the electronic contract is confirmed in the accounting, including the electronic contract. Rules and paradigms, conditions for the formation of valid electronic writing files and original files; rules for supporting digital signatures and other identity authentication; provisions for the validity of legality of digital certificates; etc.; electronic payment management, which specifies the issuance and receipt of electronic payment orders Norms and the rights, obligations and responsibilities of the parties involved. Third, the impact of e-commerce on traditional currency and its settlement system The impact of e-commerce on corporate traditional currency and its settlement system is huge. The dominant position of traditional checks and cash will gradually be replaced by digital currency. Digital currency is a credit currency that uses electronic technology and communication means to reflect the value of goods in legal currency units. It is actually composed of a set of numbers, containing the user's identity, password, amount, etc., and stored in a digital unit of value in a personal computer. Digital currency can be downloaded over the Internet from an account provided as a payment, or it can be purchased online using a digital credit card. The financial institution corresponding to the digital currency is an online bank that does not have a business outlet in the bank lobby and only has an Internet site. The emergence of digital currency has also led to the emergence of new financial crimes and various kinds of fraud. How to ensure that some of your data is not stolen, how to ensure the authenticity of the other party and other security issues will become the most prominent problem of e-commerce online payment. IV. Accounting problems of digital products In traditional business activities, such as computer software, newspapers, film and television products, etc. appear in the form of physical products, in accounting, as inventory, the historical cost principle is used to confirm and measure, to enter, sell, The maximum amount of the account is accounted for and reflected in the accounting statement. In the e-commerce environment, digital products have surpassed the constraints of resource constraints, and the quantity and content can be copied without restriction. According to the physical product method, the value of the asset is lost. In specific accounting, these products cannot reflect the specific inventory quantity and amount, only the sales quantity and sales. The wide application of digital products is an important feature of the digital economy, and will certainly become one of the future major industries. Therefore, the accounting profession needs to study the identification, measurement and reporting of digital products from accounting theory to practice: including accounting standards. . V. Establishing an online real-time accounting reporting model The traditional accounting reporting model generally refers to the way in which an enterprise provides accounting reporting, especially the accounting information disclosure of listed companies. In the e-commerce environment, the enterprise accounting information system is based on the Internet, Extranet and Intranet. Whether it is providing regular information or real-time information, is it providing comprehensive information or detailed information, whether it is provided to creditors, investors or the public? Provided, technical limitations no longer exist, and the establishment of an online real-time reporting model has become an opportunity and challenge for the development of traditional accounting reporting models: in the performance of accounting reports, traditional accounting reporting models investors and creditors provide reflection management The letter of personnel responsibility will be more focused on providing users with relevant information to help decision-making; performance in the accounting reporting cycle, the periodic reporting model based on the assumption of cost-effectiveness of the phased assumption will be affected by time. The real-time dynamic reporting mode of location restriction is replaced; the performance is reflected in the elements of accounting reports. The traditional model divides the accounting reporting elements into assets, liabilities, equity, income, expenses, profits, etc., which are mostly unable to meet the requirements of decision-making usefulness. Detailed accounting report elements to reflect the production and operation of enterprises in an all-round way Instant messaging and Cheng matters is the trend; the above online real-time reporting mode, must study how to regulate through legislation and accounting standards and accounting practices constraints Division report, and how online auditing issues. 6. The internationalization of accounting The e-commerce based on the Internet is essentially global. In recent years, under the impetus of the United States, international organizations such as WTO, APEC, OECD and developed countries have successively published e-commerce archives. The international e-commerce framework is taking shape, and the traditional international trade mode will face profound changes. In addition, e-commerce has also provided new operational space for the development of international capital markets such as multinational cooperation and international securities markets. The development of international e-commerce challenges the international differences in accounting standards. Different accounting standards reflect different accounting information. If this difference requires investors, partners and even parties to make special adjustments outside the network, it will affect e-commerce. The role played. Therefore, the author believes that with the increasing accession of China's accession to the WTO and the increasing popularity of e-commerce, in the process of formulating specific accounting standards in China, the national characteristics of accounting standards are overemphasized, which is not in line with the trend of the times. VII. Online Tax Collection and Management The potential transaction speed and unmanageable nature of e-commerce have also brought new problems to tax collection and management. Arranging an untrackable network on the Internet is a breeze. The connection between the location where the URL is written or the actual occurrence of the consumer activity is rather vague. Especially for the transaction of digital products that can be transported online, the tax authorities are unable to track transactions. In addition, online marketing companies have very limited business premises and personnel, and can even be virtual. In fact, the company's business scope and scale can be infinitely developed. A certain city in China has used a network to sell tax evasion. case. Therefore, how to levy taxes on the Internet, how to supervise corporate tax avoidance and even tax evasion on the Internet is a subject that must be studied in e-commerce. Eight, the online audit problem automation, paperless, digital e-commerce environment, has completely changed the traditional audit environment, auditors will face the following problems: how to audit online companies, virtual companies. In these companies, the audit trails in the form of traditional written materials have become incomplete, and it has been difficult to track e-commerce transactions using traditional auditing methods. Auditors must learn to use the audit trails provided online in digital form for auditing; in the face of real-time accounting information systems, the focus of future audits needs to shift from the review of comprehensive accounting reports to the review of original accounting data; On the real-time reporting mode, you need to study real-time auditing issues. IX. Expansion of Internal Control Functions The traditional internal control system mainly belongs to the enterprise property management system. The focus of control is internal functional departments and personnel, which is related to the relative independence of traditional business operations and environment. In the e-commerce environment, each enterprise is a point on the Internet, and its openness is greatly improved. Especially for online companies and virtual companies, there is no concept of geography and time and space. Therefore, the content and weight of the internal control of the enterprise will undergo major changes: internal control is more dependent on technical control; internal control will be extended from the Internet to the Exbanet, and the Internet will be fully controlled; since online transactions can be completed in an instant And the Internet itself is always facing security threats. In particular, the digital trade process cannot be traced by name, and it is convenient and difficult to trace the large amount of funds flowing through the Internet. Therefore, under the e-commerce environment, the business risks and capital risks of enterprises will be greatly improved, which will become the focus of internal control. X. Development of financial software E-commerce has changed the operating environment of traditional accounting and changed the application environment of financial software based on this. The financial software in the e-commerce environment must be based on the Internet, Exbanel and foundation. According to information available online, many commercialized financial software and management software in the United States have achieved this goal. Therefore, China's current financial software is facing the task of upgrading to the network of financial and software. Specifically: from desktop financial software based on PC, regional network and small and medium-sized database platform to Internet-based, decentralized, client terminal Web-based network financial software; from the accounting type The accounting software has developed into an enterprise management integrated software that uses the Internet to treat business data as a population. From the generation, collection and release of information to achieve online integration; the core of network financial software is to handle financial and business online. Collaborative issues, including business collaboration with various departments within the Inbanet, collaboration with all parties in the e-business community within Exbanel, and various sectors of the Internet such as online banking, online insurance, online taxation, The online customs business synergy, through the information flow to control corporate logistics and capital flow. References: [l] Don Tapscott, Alex Lowy, David Ticoll. Stop Chen Jin, He Dan translation · Digital economic blueprint: the boom of e-commerce [M]. Dalian: Dongbei University of Finance and Economics Press and published by McGrw--Hill诅 Publishing Company, 1999. [2] J. Marc Chittum. Electronic Authentication Technologies [J]. Business America, 1998. Junuary [3] Ernest D. Plock. Seeking Transparency for taxation of Electronic Commerce [J]. Business America, 1998, January. 914--150[4] Jennifer Tallarice.Information SERVICES And Electronic Commerce[J].Business America, 1998, January. [5] Liu Quanli. Preliminary thinking on the development of e-commerce in China [J]. Business Economics and Management. 1999. [6] Lei Guangnan, Huang Bin. On the Internet company and its form of financial accounting [J]. Accounting research. 1999. [7] Chen Shaohua. Research on the theory and practice of corporate financial reporting [M]. Xiamen University Press. 1998.

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