The impact of e-commerce on traditional financial accounting

The impact of e-commerce on traditional financial accounting

Abstract: In recent years, e-commerce has developed rapidly, and computerized accounting has been gradually adopted by many units, which makes the traditional financial accounting in the theory, the environment, the management model, the means of accounting, and so on, have been greatly affected and impact, and this impact is also bound to make our country's financial accounting to enter a brand new stage. The new system will be a new phase of financial accounting in China.

Keywords: e-commerce, traditional financial accounting impact

With the continuous development of the electronic information industry, e-commerce is more and more widely used in the social economy, the financial accounting system is a subsystem of the economic information system, the development of e-commerce so that the traditional financial accounting system in the environment and content of a number of aspects of a profound change.

First, the impact of e-commerce on traditional financial accounting theory

Traditional financial accounting theory is based on a series of assumptions, namely, the accounting subject assumptions, going concern assumptions, accounting staging assumptions and assumptions on currency measurement. The four assumptions of traditional financial accounting are adapted to the traditional socio-economic environment, and for the accounting practice test, proved its rationality. However, when the Internet comes into the daily life of modern people and fills all aspects of socio-economic activities, the socio-economic environment on which the previous accounting assumptions were based undergoes a great change. In this new socioeconomic environment, all four accounting assumptions are challenged.

Second, e-commerce will change the traditional financial accounting management model

1. Accounting function change. Now the basic function of accounting is accounting and supervision, the main scope of accounting management is limited to the accounting matters itself, accounting and auditing. Enterprises into the network management, financial accounting and management accounting functions will inevitably be integrated to form a highly developed management accounting information system. Accounting information system functions will be expanded to a full range: one is to provide information for the outside world of the enterprise's demand for information; the second is to meet the needs of the internal management of the enterprise; the third is to promote the innovation and development of the enterprise services.

2. Accounting management will enter a comprehensive information age. Compared with the previous accounting information system, the future of network accounting both accounting business processing layer, information management, accounting decision-making layer and decision support layer, including the multi-level network structure information system. Accounting in the realization of capital flow management and logistics management at the same time, the real realization of the purchase, sale and inventory business, accounting, financial monitoring of the integrated management, and become the most effective decision support system in enterprise management. The timeliness and usefulness of financial information will be greatly improved.

Three, e-commerce will promote the comprehensive innovation of the means of accounting

1. Accounting and settlement mode change. Under traditional accounting, the accounting treatment of commodity transactions is through a large number of paper documents, vouchers, through the manual way to issue documents and then enter the computer to complete. Under network accounting, the mode of commodity transaction? Paperless? , e-bills, e-vouchers and e-books will replace the manually filled out documents, vouchers, and account processing can be completed automatically. In addition, commodity delivery and payment of funds will be unified, in the completion of the transaction at the same time, the use of electronic data exchange and trading parties, including banks, taxes, transportation, etc. for a variety of electronic bills and electronic documents exchange, to complete the payment of money, thus greatly simplifying the workload of financial personnel, to avoid the production of a large number of bad debts.

2. Changes in the input and delivery of accounting information. Under network accounting, the accounting process changes, a large amount of data directly from the enterprise or other external systems to obtain, enterprise information will realize ? Data *** enjoy? of information centralized management. The transfer of accounting information will be attached to the type of horizontal type, the new matrix-type network organizational structure will gradually replace the traditional pyramid-type organizational structure. Enterprise purchasing, sales and other departments can store all kinds of information in the database, authorized information users can obtain the required information at any time. Accounting department can also be released through the network to the internal and external web pages of accounting information to the enterprise, and the relevant information to the bank, tax, stock exchange and other institutions, the use of the network to send instead of the traditional paper or floppy disk delivery, the timeliness of financial information and practicality will be greatly improved.

3. Changes in the formation of financial reports. Network accounting, you can realize the immediate reporting of financial information and regular reports, information users can always access the information online, and access to financial analysis of the information to improve the correctness of decision-making. At the same time, in this process, the enterprise financial information will also accept from the external users of supervision.

Fourth, e-commerce will accelerate the construction of the group system of enterprise financial management information system

The formation of network transactions on the development of internal information technology has put forward higher requirements, in particular, the requirements of the large group of enterprises must establish a high degree of flexibility, expansion of the network of financial management system, in order to achieve the group's overall resources and accounting information. Comprehensive management of the group's overall resources and accounting information. After the enterprise business electronic, group system enterprises in the financial management must do:

1. Networking to ensure timely exchange of financial information, the establishment of the company headquarters and subordinate agencies between the timely data communication system, the company network environment as a medium, so that the company's ` financial data completely **** enjoy.

2. Establishment of an integrated system and strengthening of management accounting functions. In this network system, it should contain the basic financial system, a variety of analytical chart of accounts system, the management system of each department, the company and branch accounting system, security and confidentiality system.

3. Enterprise financial management networked system can reflect the trend of business activities of the trajectory, and can be adjusted in response to changes in the business environment, such as changes in tax policy, bank interest rate adjustments and other timely adjustments for business decision-making services. The result is a holistic, all-encompassing integrated financial accounting management system.

Fifth, e-commerce will accelerate the pace of coordinated development of international accounting.

At present, the Internet has been popularized in more than 150 countries around the world, connecting more than 60,000 computer networks. With the popularization of e-commerce on a global scale, will certainly form the international framework of e-commerce. The popularity of e-commerce makes the financial information of enterprises more open, and more enterprises enter the international market, which will certainly require countries to comply with the unified accounting standards and international practices in the choice of accounting methods, disclosure of financial information, accounting network technology, and accounting professional norms to meet the needs of globalized network transactions. Moreover, international standards on e-commerce are gradually being introduced, and international accounting standards for e-commerce are bound to emerge. Undoubtedly, this will produce a huge impetus to the development of the harmonization of international accounting.

At present, the operation of computerized accounting has been realized in most of the enterprises in China, especially in the inland areas where the economy is more developed (e.g., Beijing, Tianjin, Guangdong, Fujian, Zhejiang, etc.), which should be regarded as a major progress in the pace of enterprise accounting reform. Moreover, the application of e-commerce in accounting is also bound to promote the internationalization of China's accounting system.