The Electronic Commerce Environment Accounting System Design And Implementation

With the rapid development of computer network and communication technology,the virtual economy, represented by network economy, has become the main economicshape. The Internet-based e-commerce has been the leading commercial model in thenetworking virtual economic society. E-commerce changes all the data in aninteracting process into electronic means, and makes the whole process direct andpaperless, so that it will greatly change the traditional business flow, the managementmode as well as the way of people’s life.From the perspective of electronic business accounting, summarizes thee-commerce in contemporary economic and trade of accounting and auditing methodand characteristics of social perspective from the current accounting problems ofe-commerce and vulnerability. Electronic business accounting as accounting industryin a new career, it not only strengthens the enterprise internal and external cooperationrelations, also make accounting work with business collaboration has greatly improved.In the process of business, e-commerce has fostered new information processing model,such as electronic, electronic books, electronic watch, financial statements, theaccounting profession development greatly promote role.This thesis, starting with the study of the operating pattern of the e-commerce,analyzes its interacting process, consequently study the new features and changes ofthe accounting objects in the e-commerce environment. Through the analyses of shockof the e-commerce to the accounting environment, accounting laws and regulations,accounting assumptions, quality characteristics of the accounting information,accounting recognition, accounting measurement, accounting keeping, this paper willpoint out the new problems faced by the accounting theory and practice under the swiftadvance of the e-commerce.Through the analysis of the thesis we concluded: a: emerging mode of electronicbusiness affairs, the traditional accounting objects produced great reunion. b: electroniccommerce expanded some relevant accounting concept. From the definition of assets,liabilities, the determination conditions, form, and the rights and interests of the owners of the development of innovation, accounting theory has produced profoundbroaden effect. c: electronic commerce spawned new accounting standards. In the rapiddevelopment of social economy, under the condition of network must be placed in anew direction, and some new things, to the existing problems, and will produce certainimpact of accounting theory. In order to adapt to the development of the society, mustmeet the needs to make a trade standards, to satisfy the bilateral trade demand, this willpromote development of accounting standards is a wider area.