网络经济环境下会计问题研究

论文中文摘要：网络经济的形成与发展，创造了新型的商业模式——电子商务和崭新的企业形式——虚拟企业，使得会计环境发生了巨大的变化，并导致会计目标、职能及核算内容、方法、流程等也发生了变化：网络经济环境下的会计目标由传统会计的“经管责任”向“决策有用性”转变，会计职能由传统会计的核算与协调逐步向管理职能转化，尤其是信息管理职能转化，并更强调协调职能的作用，会计核算的内容多样化，会计核算的方法信息化，会计核算的流程网络化，传统会计的理论与实务都不再适用于网络经济环境的需要。本文主要研究网络经济环境对传统会计理论与实务的冲击，以及对会计创新的设想。本文共分四章，第一章论述了网络经济环境下会计环境的变迁，分析了网络经济的产生与特点，概述了电子商务及虚拟企业的特征，并指出对企业的组织、生产、管理环境带来的巨大变化；第二章阐述了网络经济环境引发的会计问题，包括对会计假设、会计目标、会计核算内容、方法、流程及会计信息系统的影响；第三章提出了对网络经济环境下的会计创新的设想，重点论述了网络经济环境下的会计业务流程重组与会计信息系统的变革，网络经济环境下的资产与会计确认，以及会计结算等方面的创新设想；在第三章讨论内容的基础上，第四章具体分析了网络会计的产生、发展及特点，并分析了网络会计发展过程中存在的主要问题，针对这些问题，提出了相应的对策
Abstract（英文摘要）： The forming and development of Cyber Economy created new business model-Electronic Commerce and new form of enterprise-Virtual Corporation which brings huge change to accounting environment and leads diversification to the object, the function, the content, the means and business process of accounting. Under the environment of cyber economy, the accounting object will change from "operation duty" to "decision-making serviceability", and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function; the content will be variety, the means will be informational, the process will be a network .So the traditional accounting’s theory and practice will no more meet the requirement under the cyber economy environment. The article studied the strike to the traditional theory and practice under the cyber economy environment and proved some ideas of accounting innovation.This paper constitutes of four parts. The first section described the accounting environment variance under the cyber economy environment and analyzed the manufacture, characteristic of cyber economy. As well as it summarized the characteristic of Electronic Commerce and Virtual Corporation and indicate that the huge movement to the environment of organization, manufacture and management. The second section described the accounting issues brought by cyber economy environment including the impact to the accounting suppose, accounting target, the content, the means, the process of accounting checking and the impact to the accounting information system. The third section described the ideas of the innovation of cyber economy environment emphases on the accounting business process reengineering, accounting information system innovation, assets affirmance, accounting settlement under the cyber economy environment. On basis of the third section, the fourth section analyzed the cyber accounting’s origins, development, characteristic and problems occurred in the development of the cyber accounting. At the same time it brought out some strategies addressing to the problems accordingly.
论文关键词： 网络经济环境；虚拟公司；会计创新；网络会计；
Key words（英文摘要）： Cyber Economy Environment；Accounting Innovation；Virtual Corporation Cyber Accounting；