The Accounting Information System In E-Commerce Era

After the 1990's , computer technology has been developed greatly, he computer's processing velocity and storing capacity have broken through; communication technology especially long-range communication technology, internet technology etc make it possible for securities be exchanged in a very wide scope . With globlization of capital market, a large number of potential investors, creditors become users of accounting information. They rely more on accounting information system, to get more useful information for their decision-making. Based on modern IT technology and internet, electronic commerce has a great impact on the business model, therefore economic and legislative circumstances of accounting have also changed a lot .In the more changeable circumstances of e-business times, competition between enterprises is fiercer. And the individual who can obtain more valuable information rapidly and make a rapid and adequate response to it, will have more advantages over his rivals .Flow of information is an enterprise's life-line. All of this requires a manager to pay more attention to improvement of enterprise management and financial management in particular by advanced management theories and methods to accelerate the informational zing process of the all-round management system and therefore build a "data-mentality system" which is sensitive to changes of the circumstances, changes from rivals and needs of customers and make a rapid response to those things in time ,and accounting system is at the core of this system.However, the current accounting system is based on needs of industrial era ,and it can do anything but meet the needs of accounting users in e-business era. Continual innovation in IT and limitation in current accounting system make researches about future accounting system become a heated issue in accounting area. But what does the future accounting information system look like? No people in theoretical circle can put forward an authoritative answer to that question. In practice, no widely-used financial software has been produced until now. Therefore, in this paper, the author will make a simple discussion on how to establish the accounting information system in e-business era.Firstly, the authoY will indicate in chapter one what kind of impacts the e-business and internet technology have on traditional accounting system ,and then the author show you these impacts from the following aspects: 1, broadening of the scope of accounting information ;2, acceleration of obtaining, processing, updating and exchanging of accounting information;3, e-business's influence on accounting organization and accountants; 4, e-business's impacts on safety control in enterprises. Following all this introduction, there is an argument about innovation and development .trend of financial software ,ffom this we can easily conclude that it is necessary to establish a new accounting system, which can adapt to the needs of unification of internet ,enterprise concentrating control, globalization, business and finance in e-business era.In chapter 2,the author stresses the characteristics of traditional manual accounting system and computerizing accounting system and their incapability in e-business era, which suggests the necessity and urgency of innovation of traditional accounting in e-business era. To begin with the objective of the accounting system ,the author suggests that in e-business era, "decision-usefulness" is still the ultimate objective of the accounting information .Led by this objective, the accounting information system should bear following characteristics : 1 .management information system should have comprehensive functions and reach a high level of integration of technology;2.information system can accommodate a large number of data in multiple aspects; 3. a multiple-unit information exchange system ; 4.intellectualization of information system; 5. the integration of internationalization with nationalization of information system;6.the accounting system should be a just-in-time system. Accord...