The Development Course of Network Accounting

With the vigorous development of computer technology and network technology, great changes have taken place in all aspects of human society, economy, politics and culture, and the accounting environment under the network has also changed.

Internet (Inter) enables enterprises to exchange and share information on a global scale; The application of Intranet technology in enterprise management enables enterprises to get out of the closed "local" system, realize the real-time opening of internal information, and realize the optimal allocation of resources in various departments including the financial department. Extranet (Extranet) enables enterprises to selectively open to partners or provide selective services, which makes information * * *.

With the advent of the network era, accounting will evolve from traditional form to network accounting.

First, the concept and characteristics of network accounting

1. The concept of network accounting.

Network accounting is a computer networking accounting system, and all kinds of data it needs to process are more and more directly stored in the computer network in electronic form. Accounting activities to confirm, measure and disclose accounting items in various transactions are an important part of e-commerce.

2. The characteristics of network accounting information system.

(1) Online feedback.

With the application of network technology, every change of an enterprise can be reflected in real time. When business events occur, the accounting information system can directly collect relevant data and information through the intranet, extranet and Internet, so as to realize the integrated processing of accounting and business.

With the powerful processing power of the computer and the transmission capacity of the network, information users can generate the required accounting information with a click of the mouse.

(2) Comprehensive reflection.

Through online access, information demanders can directly obtain all public financial information and non-financial information of enterprises from the Internet to meet various needs of enterprises.

(3) Real-time analysis and comparison.

Under the network environment, the online database includes the information of all enterprises on the Internet. On this basis, the internal financial personnel of the enterprise can get the relevant financial indicators of other enterprises in the same industry, and analyze and compare them to correctly predict the future development direction of the enterprise.

(4) Enjoy resources.

Under the network environment, accounting information will be more open and public, and a large amount of data will be collected directly from relevant systems inside and outside the enterprise through the network, and various institutions and departments inside and outside the enterprise can also obtain information directly through the network according to authorization.

In this way, network information can be shared by mutual access.

(5) Convenient, flexible and low cost.

Network accounting enables enterprises to minimize the cost of information collection, transaction, audit supervision and tax declaration, so as to maximize profits and attract more investors and customers.

In addition, under the network environment, accounting software can provide a variety of accounting information, and users can choose a variety of information flexibly through modular accounting procedures, which is convenient for users to use.

Second, the impact of network accounting on traditional accounting

Network accounting is the inheritance and development of traditional accounting.

Network accounting includes not only traditional accounting services, but also network services such as electronic document processing and electronic currency settlement.

The influence of network accounting on traditional accounting is mainly manifested in:

(A) the impact on accounting assumptions.

First of all, the accounting subject hypothesis defines the scope of accounting work in space.

The traditional accounting subject is clear and stable, while the network company, the subject of network accounting, is a virtual company, which is different from the traditional organization. They can have no space or exact office location, and at the same time, they can be divided and reorganized quickly according to the changes of tasks, which makes the spatial scope of accounting in a vague state.

Therefore, we need to change our ideas and replace the traditional accounting entity hypothesis with a relative accounting entity, that is, a temporary organization existing on the Internet.

Secondly, to establish the assumption of going concern, traditional accounting needs to consider issues such as property estimation and cost allocation over a period of time. However, in the network environment, the main body of network accounting, network companies, are temporary organizations, mostly * * * transactions, which are dissolved after completion and naturally impact the assumption of going concern.

Thirdly, the traditional accounting staging hypothesis is to divide the information processing time into relatively independent and interrelated periods to realize the continuity and regularity of statements.

However, the transactions of internet companies can be completed and dissolved immediately in a very short time, so it is meaningless to divide the time period in a very short time. As long as the accounting period and the transaction period are unified, the problem can be solved.

(B) the impact on accounting functions.

Network accounting requires the accounting function to change from accounting to management, and the original accounting and supervision functions can no longer meet the requirements of information users. It is necessary to innovate accounting methods, learn to deeply analyze various accounting data, and provide better services for accounting management.

(C) the impact on the accounting statements.

In traditional accounting, statements are prepared after the end of an accounting period, and both dynamic statements and static statements are history-oriented. On the other hand, the network accounting information system is based on Inter, Extra and Intra, which can compile real-time dynamic statements without time and place restrictions.

(d) Impact on accounting methods.

Traditional accounting reflects the financial status and operating results of enterprises through paper vouchers, account books and statements, which is limited by time and space.

However, computer and network technology make it possible to obtain accounting information without time and space constraints. Electronic online and real-time financial reports will be widely used, and accounting methods will undergo revolutionary changes.

The carrier of accounting information has changed from paper to magnetic and photoelectric media. This substitution fundamentally eliminates the technical restrictions on information classification, processing and utilization in the process of information processing, and the same basic data can be used by different people to process and utilize information in different places.

(v) Impact on accrual basis.

Because traditional accounting adopts basic assumptions such as going concern and accounting by stages, the income and expenses of enterprises are often not in the same period, so accrual basis is adopted.

However, in network accounting, the accounting period is equal to the transaction period, so there is no problem of sharing income and expenses over time, and accrual basis has lost its foundation. It is more appropriate to adopt cash basis.

(six) the impact on accounting personnel.

Under the condition of traditional manual operation, accountants mainly carry out accounting. Network accounting will require accountants to change their working methods, constantly adapt to the changes of accounting environment, realize the transformation from accounting to accounting management accounting, adopt online real-time operation, actively obtain and provide human-computer interactive accounting information and systems, and provide timely, accurate and systematic information for accounting information users to implement economic management and decision-making.

Third, the impact of network accounting on accounting computerization

Compared with the traditional manual processing method, the main advantages of computerized accounting are: reducing the labor intensity of financial personnel, improving the efficiency of financial work and the quality of accounting information, and promoting the transformation of accounting functions.

However, some problems have also been exposed in practice. First of all, accounting software is not universal, accounting subsystems are separated from each other, and accounting data transmission is impractical, inconsistent and unsystematic.

Secondly, the accounting software purchased by one company cannot be linked with other software purchased by another company. Therefore, the computerized accounting system is often independent of other subsystems, unable to exchange data, share information, control and manage, and unable to integrate with other subsystems to form an enterprise management information system.

In addition, with the increasing integration of the world economy, foreign trade and international exchanges, China's financial software is not multilingual, and some accounting and financial management do not conform to international practices and international accounting standards, and cannot meet the needs of modern multinational enterprise management and enterprise group development.

Network accounting makes up for these shortcomings and has the following advantages: (1) resources * * *.

Computers on the network can not only use local data, but also use the data of other computers on the network at will.

(2) equipment * * * enjoy.

After networking, computers on the network can enjoy all kinds of hardware and software of the server, especially some valuable equipment, which improves the efficiency of resource use and economic benefits.

(3) communication is fast and convenient.

After connecting to the network, you can communicate quickly with computers in various departments on the network.

(4) Publishing and processing.

A complex job can be divided into several parts and processed by different computers on the internet at the same time, thus improving the overall performance of the system.

Four, the development of network accounting must solve the problems and countermeasures

1. Network system security.

Because any computer on the network can access the information resources of other computers, enterprises are also vulnerable to risks when trading online.

Therefore, security is the primary problem in the development of network accounting, and a safe and reliable communication network is a necessary condition to ensure the safe and rapid transmission of accounting information. Secondly, the security and performance of computer hardware and related software must be strongly guaranteed to prevent hardware and software failures and malicious attacks by hackers on the Internet.

Computer virus is also the enemy of network security, so corresponding anti-virus measures should be taken.

At present, the common way to defend against viruses is to use firewall technology, which can block illegal invasion and access including viruses from the intranet, thus protecting internal information.

For information flow, encryption technology is widely used to prevent information from being leaked during transmission. The main methods of data encryption are symmetric encryption and asymmetric encryption.

2. Strengthen the management and control of data input.

In the network environment, a large number of different accounting businesses cross together, and multiple users share the database. If the internal control system is not strict, the vouchers lacking strict inspection will directly affect the accuracy of accounting information once they enter the whole network system.

Therefore, it is very important to ensure the authenticity, legality and integrity of data entry.

Before entering the system, the data should be tested, and the input work should be shared by many people and groups; Check input data, codes, etc. To ensure legitimacy and authenticity.

According to the requirements of accounting and the characteristics of network system, similar vouchers can be divided into several groups according to the voucher serial number for input.

Specifically, centralized management can be adopted: the corporate headquarters should inquire the financial accounts of all member units at any time until each document, all original vouchers, accounting vouchers and account books are generated in a centralized way, so that information demanders can not only understand some economic matters of the enterprise, but also understand the overall operating conditions of enterprise accounting.

In order to ensure the timeliness of data processing, centralized and decentralized control methods and authorized control methods should be adopted.

3. Cultivate high-quality accountants.

Network accounting requires accountants not only to operate computers, but also to solve various problems in their work, so they should actively cultivate compound talents who master modern information technology, modern accounting knowledge and management theory and practice.

Modern information technology, such as Inter/Intra technology, provides an excellent information resource management platform for enterprises to implement accounting informatization and establish a comprehensive management decision information system.

In addition, there is a large-scale database technology, which can not only realize cross-year query, but also integrate purchasing, inventory, sales and other data through database technology for decision analysis.