The Study Of Accounting Theory In The Network Economy Era

Accounting theory with the development of social production and economic management requirements and continue to develop and improve. In digital, virtual network economic environment, how to achieve accounting and modern it high integration, accounting system and operations management system in conjunction with high, on the basis of real-time dynamics of the accounting and management, are the community of accounting information needs, as well as the accounting profession must be solved. For this reason, I have chosen this field of study, designed to examine accounting theory, and network economy accounting problems faced by some observations and the direction of the settlement.This article from start to explain the meaning of the network economy, summed up the characteristics of the network economy and changes of accounting environment in the network economy ; Second, the article focused on Network economy on the impact of traditional accounting theory and the major accounting problems ; Finally the article analyzed the network economy era accounting should consider other issues. The main points are :1. Network economy of traditional accounting theory should make the following improvements: Using "accounting organization" based on Industrial chain to replace the original, shortening Accounting period for the needs of accounting information users. Accounting objectives preferred Decision-making useful concept ,and accounting functions innovated towards the direction of modernization and development of real-time control.2. Network economy accounting features to reflect as follows: Represented by event approach to recognize patterns, Diversified means of measurement and measurement attributes, Electronic, network accounting records and multiple reporting methods coexist accounting reporting model.