The Research For Accouting In Network Economy Age

Since the 1990s, with the development of computer communication technology and increasing mature internet technology, the information technology revolution, taking the internet as its core, is playing a more and more significant role to the progress and development of human society. Network economy, which charaterises the application of Internet in the economic activities, has penetrated into all fields of social life, and becomes an important force to promote social and economic development. The network economy tremendously changes the whole world, and influences the entire social and economic development, therefore profound changes in the accounting as reflector of economic development will occur in the future.The thesis is composed of 4 chapters. In Chapter 1, the paper begins with the the realistic significance accounting theory under the current network economy environment from the perspective of social environment changes, analyses the characteristics of the network economy times, and puts forward with the accounting problems under the environment of e-commerce, by combining with the relevant researches of domestic scholars. In Chapter 2, the writer specifically elaborated the accounting problems caused by network economy, including the influences of accounting assumption, accounting objectives, accounting confirmation, and accounting reports, and the corresponding points of view are stated based on the above analysis. In Chapter 3, the paper further analyzes the new changes of accounting in the network economy era, and focuses on study of application of human resource accounting, affairs accounting and network accounting under the environment of network economy, then it puts forward the author's own opinion and the related measures. In Chapter 4, the paper firstly analyzes internal control problems in the network economy environment and presents some corresponding measures to improve, and then illustrates how to improve Chinese accounting education in the network economy and other concerns about it.