Research On Theory And Practice Of Internet/Intranet Accounting

Taking Internet as its core,the information technology(IT) is taking more and more important influence on the advancement,development and prosperity of human society.Accountancy has never been like today to face so serious challenge,and never been like today as well to need a complete and fundamental reform urgently.The core of this reform is that we should make an explanatory note for accountancy's concept from the angle of value management,setting up accounting theory,structural system of AIS and accounting practising model based on the environment of Internet/Intranet. This undertaking can be rated as the fourth milestone in the history of accounting development.The main research's purposes of this paper are as follows:Carrying on deducing and inducing to the basic theories of network accounting in order to set up the preliminary theoretical system;Exploring concrete influences on traditional accounting which are made by network accounting;Clarifying how to establish accounting standard,to grow markets of accounting information,and to standardize accounting data to make network accounting develop positively.;Clarifying from the methodology how to insure network accounting to be safe,credible,matching rules and legal;Providing methods,measures and policy suggestion which can make network accounting work well;Studying the harmonious relationships between network accounting and EC(Electronic Commerce) initially.The research methods of this paper can be concluded as follows:firstly,the qualitative analysis is a main means,and quantitative analysis for assist;secondly, more analytical combine together with theories analysis;thirdly,normative methods will be appreciated when more and more scientific documents occupied adequately; finally,such ideas or thinking methods as reform principle,BPR ideas,integration principle and information concept of value are always penetrated into every research processes of this paper.Basing on the above-mentioned research purposes and methods,this paper focus on the following five parts for studying and discussing:First,this paper carries on more thorough analysis and study of the basic theories of network accounting,which includes:the network accounting's content and postpone outside;the network accounting's main factor constitutes;the essential characteristics of network accounting;the system structure problems of network accounting information system;network accounting's influences on traditional accounting.At this part,this paper lays claim to that network accounting should be divided into narrow sense concept and broad sense concept to be comprehended clearly,and thinks that network accounting's main factors are actually ones of AIS under the environment of Internet/Intranet,and set out to tally up a network from the network accounting's main factor character as the accountancy's five basic characteristics.This paper has put forward the basic train of thought and structural frame of establishing incidents driving accounting information system.Secondly,this paper emphasizes researches on accounting standard,markets of accounting information and standardization of accounting data under the network environment.At this part,this paper thinks that the key to solve the problem of standardization of accounting data is that accounting data and accounting information resources should be classified into three ones according to the process where accounting data processed.Inquiry into further to carry out the principle of report draw up and report of the network finance and actual situation problem according to the XBRL,and has designed to categorize standard frame structure according to the XBRL Chinese financial report.Thirdly,this paper has emphasized to study how to ensure network accounting information system to be safe,credible,valid,matching a rule and legal etc.,which mainly involves control principles,control techniques,risk identifying,risk management,safety evaluation technique and safety counterplan,operational rules and some techniques and methods for verifying and assuring of Internet/Intranet accounting information system.The fourth,this paper mainly studies some related problems which concerning practices of network accounting,the detail contents of which include:the essential conditions of network accounting's implements, main modes and contents of network accounting services,main reasons which obstruct network accounting to expand universality and develop,identity identifying and authorization's control,main rights and obligation of the ASP website,original electronics certification,remote accounting activities.Finally,this paper briefly analyze the harmonious relationship between network accounting and electronic commerce.This paper thinks that though the network accounting isn't the natural product of EC,passes to be in conjunction with electronic commerce can acquire "1+1＞2" results.There are some new standpoint in this paper,some important ones are as follow: For the very first time this paper puts forward that the concept of network accounting should be divided into narrow sense one and broad sense one in order to make its meaning understood clearly;second,this paper lay claim to that the main factors which constitute network accounting should be analyzed according to the physical factors of information system;third,this paper puts forward original viewpoint to the network accounting's characteristics;fourth,this paper concludes that the system structure of AIS should be constructed according to the new cycle mode which based on events-driven in the process of value activities of company;fifth,this paper puts forward six greatly creative principles of the internal control during the ages of networking information,and accounts for them in detail;Finally,this paper carries on a creative study on the essential conditions under which Internet/Intranet accounting can only be implemented.