What are the reasons for the impact and influence of e-commerce on traditional accounting

E-commerce has created an automated, paperless, digital socio-economic environment, changing the mode of production and management of enterprises, thereby also changing the environment in which traditional accounting operates.

The reasons for the impact and influence of e-commerce on traditional accounting are:

I. The impact of e-commerce on traditional accounting theory

Any accounting theory is always based on a certain accounting environment and practice. E-commerce has greatly changed the environment of traditional accounting, but also inevitably bring the impact of accounting theory. Such as e-commerce is built on two of an economic organization, but both organizationally and geographically is a virtual enterprise, and in the composition of the internal members and the entire organization of the survival of the time there is instability, which gives the identification of the main body of the accounting, whether or not the determination of the continuing operation of the difficulties. The assumptions of accounting entity and going concern in traditional accounting theory will be impacted. Another example is that digital products, which are regarded as the biggest and most obvious driving force of the emerging digital economy, not only have a different manifestation from traditional material assets, but also cannot be recognized and measured by the method of accounting for material assets, and the traditional theory of accounting elements and the corresponding measurement principles need to be developed.

Two, e-commerce on the impact of the relevant accounting regulations

Traditional business activities from the signing and fulfillment of the contract to the settlement of the money, along with the business process of information flow, capital flow, etc. are generally in written form and signed by the operator to confirm that the accounting system, accounting and settlement system, auditing system can not be separated from these original information. E-commerce has created an automated, paperless, digital socio-economic environment, digital signatures instead of paper signatures, which will inevitably be adapted to the traditional paper transactions of the current business regulations (including accounting regulations) to bring the impact.

The issues that need to be resolved are:

(1) the confirmation of authentication methods for both parties to the transaction in accounting, i.e., the development of authentication methods that provide legal recognition for all parties involved in on-line transactions;

(2) the confirmation of legitimacy procedures for e-contracts in accounting, including the rules and paradigms for e-contracts, the conditions for constituting a valid e-written document and the original document. Support for digital signatures and other identity authentication procedures rules; digital credentials legitimacy of the validity of the provisions and so on;

(3) electronic payment management, that is, the provisions of the electronic payment order issuance and receipt of norms as well as the rights of the parties concerned, obligations and responsibilities.

Three, e-commerce on the traditional currency and its impact on the settlement system

E-commerce on the traditional currency of the enterprise and its impact on the settlement system is huge. The dominant position of traditional checks and cash will be gradually replaced by digital currency. Digital currency is the use of electronic technology and means of communication in the market circulation in accordance with the legal tender unit to reflect the value of goods credit money. It actually consists of a set of numbers, containing the user's identity, password, amount of money and other content, and stored in the form of bytes in the personal computer digital value unit (DVU). Digital currencies can be downloaded over the Internet from an account provided as payment, or they can be purchased online with a digital credit card. The financial counterpart of digital currency is the online bank (or virtual bank), which has no banking hall or branch but only an Internet site. The emergence of digital currencies has also given rise to new financial crimes and various forms of fraud. How to ensure that some of their data will not be stolen, how to ensure the authenticity of the other side of the security issues will become the most prominent problem of e-commerce online payment.

Four, accounting for digital products

In the traditional business activities, such as computer software, newspapers, film and television products in the form of physical products, in accounting as inventory to the principle of historical cost of its recognition and measurement, for the purchase, sale, inventory number of the most amount of accounting and reflecting to the accounting statements. In the e-commerce environment, digital products have exceeded the constraints of resource limitations, the number and content of unlimited replication, according to the physical product to reflect the value of the asset has lost its significance. In terms of specific accounting, these products cannot reflect specific inventory quantities and amounts, only sales quantities and sales. The wide application of digital products is an important feature of the digital economy, and will certainly become one of the recluse industry in the future, therefore, the accounting profession needs to be from accounting theory to practice: including accounting standards) on the recognition, measurement and reporting of digital products.

V. Establishment of online real-time accounting reporting model issues

The traditional accounting reporting model generally refers to the way enterprises provide accounting reports to the outside world, especially the way listed companies reveal accounting information. In the e-commerce environment, the enterprise accounting information system is built on the Internet, Extranet and Intranet basis, whether it is to provide regular information or real-time information, is to provide comprehensive information or detailed information, with creditors, investors, or for the public to provide, the technical constraints no longer exist, the establishment of real-time online reporting mode to become a traditional accounting reporting mode which can bring opportunities and opportunities for development and development of the traditional accounting reporting mode. This brings opportunities and challenges to the development of the traditional accounting reporting model: the performance of the objectives of the accounting report, the traditional accounting reporting model investors and creditors to provide a letter reflecting the management of the management of the business responsibility of the letter of the future will be more focused on the provision of decision-making to the users of the relevant information; the performance of the accounting reporting cycle, the establishment of the staging assumptions based on the constraints of the principle of cost - benefit of the regular reporting model, will be subject to the constraints of time, location, real-time dynamic reporting model replaced; real-time dynamic reporting model; real-time dynamic reporting model. Real-time dynamic reporting mode; performance in the elements of accounting reporting, the traditional model of accounting reporting elements are divided into assets, liabilities, equity, income, expenses, profits and other most can not meet the requirements of decision-making usefulness, fine-tuning the elements of accounting reporting to reflect the full range of production and operation processes and matters of the enterprise's instant information is the development trend; the use of the above online real-time reporting mode, but also need to study how to adopt accounting Regulations and guidelines to regulate and constrain the reporting division of accounting behavior, and how to conduct online audits and other issues.

Sixth, the internationalization of accounting

Built on the Internet based e-commerce, essentially global. In recent years under the impetus of the United States, the WTO, APEC, OECD and other international organizations and developed countries have published e-commerce documents, international e-commerce framework is taking shape, the traditional way of international trade will face profound changes. In addition, e-commerce also provides a new operation space for the development of international capital market such as multinational enterprise cooperation and international securities market. The development of international e-commerce challenges the international differences in accounting standards. Different accounting standards reflect different accounting information, and if such differences need to be resolved by investors, cooperating parties or even multiple parties outside the network after special adjustments, it will affect the role of e-commerce. Therefore, the author believes that, with China's accession to the WTO is approaching and the growing popularity of e-commerce applications, in the formulation of China's specific accounting standards, and then overemphasize the national characteristics of the accounting standards do not meet the trend of the times.

Seven, online tax collection and management issues

E-commerce potential transaction speed and difficult to manage the tax collection and management of new problems. On the Internet to arrange a non-traceable outlets as easy as possible which makes the link between the Web site to write the supply route or the location of the actual consumer activity is quite vague. Especially in the case of transactions of digital products that can be shipped online, the tax authorities are unable to trace the transaction. In addition, the online marketing company's place of business, the size of the staff is very limited, or even virtual, but in fact the company's scope of business, the scale of the company can be unlimited development, a city in China on the road to a kind of company using the net soil sales tax evasion case. Therefore, how to tax online, how to regulate enterprises in the online tax avoidance and even tax evasion behavior is to carry out e-commerce must be a subject of research.

VIII, online audit issues

Automation, paperless, digital e-commerce environment, but also completely changed the traditional audit environment, auditors will face the following problems:

(1) how to audit online companies, virtual companies. In these companies, the traditional written information in the form of audit trails become fragmented, with the traditional audit methodology has been very difficult to track e-commerce transaction activities. Auditors must learn to use the digital form of the audit trail provided by the online audit;

(2) in the face of real-time accounting information systems, the focus of future audits need to be shifted from the review of the comprehensive accounting report to the audit of the original accounting information;

(3) in the face of online real-time reporting model, the need to study the issue of real-time auditing.

Nine, the expansion of the internal control function

The traditional internal control system mainly belongs to the enterprise property management system, the focus of control is the internal functions and personnel, which is related to the relative independence of the traditional business operating place and environment. In the e-commerce environment, each enterprise is a point on the Internet, the degree of openness has greatly increased, especially online companies and virtual companies, there is no concept of geography and space and time.

Therefore, the content and weight of the enterprise's internal control, the point will undergo significant changes:

(1) internal control is more dependent on technical control;

(2) internal control will be extended from the Internet to the scope of the Exbanet, and the Internet-oriented all-round control;

(3) due to the online transactions can be completed in the Instantaneous completion, and the network itself is always facing security threats, especially the digital trade process anonymity can not be traced (the need for online privacy and confidentiality), large sums of money through the network in the global flow is both convenient and difficult to detect and can not be traced. Therefore, the e-commerce environment, business risk, capital risk greatly increased, will become the focus of internal control.

Ten, the development of financial software

E-commerce has changed the operating environment of traditional accounting, but also changed the financial software built on this foundation of the application environment. E-commerce environment in the financial software must be built on the Internet, Exbanel and the foundation. Information from the Internet access to the United States, many commercialized financial software and management software has achieved this goal. Therefore, China's current financial software is faced with upgrading to the network financial stupid software stage Gou task.

Specifically:

(1) from the desktop financial software based on PC, LAN and small and medium-sized database platform to the development of Internet-based, distributed, customer terminal Web-based network financial software;

(2) from the bookkeeping vouchers as the entry point for the development of accounting software to the network of the real on the business data for the population of the management of the enterprise. All-in-one software, from the generation of information, collection to the release of the realization of online integration;

(3) the core of the network financial software is to deal with the financial and business synergies on the Internet, including business synergies with internal departments within the Inbanet, business synergies with the e-commerce community of all affiliates within the Exbanel, as well as on the Internet with the social sectors, such as online banking, online insurance, online insurance, and social sectors, such as the Internet, the Internet is the only way to achieve the goal of the Internet. Such as online banking, online insurance, online tax, online customs business synergies, through the information flow to dominate the enterprise logistics and capital flow.