电子商务环境下会计相关理论问题研究
本站原创 论文中文摘要：进入二十一世纪,伴随着计算机网络技术的蓬勃发展,电子商务这一以互联网为核心技术的商务模式正在以难以估量的速度兴起,并逐渐取代传统商务模式,成为企业实现利润、创造财富的新型商务模式。电子商务的广泛应用给企业带来的不仅是诸如网络营销、网上支付、虚拟办公等新型的经济活动方式,其对会计赖以存在的会计环境在科学技术及经营管理方面的影响也不可避免地冲击着传统的会计理论体系,进而使会计信息的生成在确认、计量以及报告环节出现了一些新兴问题及新特点。对于这些问题的探讨与解决将有助于会计这一全球通用的商业语言在不断完善其反映、监督职能的同时的参与企业的经营决策,从而实现其与电子商务这一新型商务模式的相辅相成、共同发展。本文采用规范研究的方法,通过对电子商务环境下会计相关基础理论进行阐述的基础上,引出本文研究的主要内容电子商务环境下会计信息的生成,即对我国电子商务环境下会计确认、计量与报告中出现的新问题、新特点进行分析和探讨并有针对性地提出关于这些问题及特点的改进建议或措施。全文共分五部分,主要内容为：第一部分为绪论,主要介绍了本文的研究背景、选题意义、国内外研究综述、研究方法及文章结构。第二部分主要对电子商务环境下的会计相关基础理论进行阐述。首先对电子商务环境下会计的概念加以界定并对其特点进行了简要分析；其次结合电子商务这一新型商务模式对会计目标、会计假设以及会计一般原则进行了分析和阐释。第三部分详细阐述了电子商务环境下会计确认与计量过程中遇到的新问题、新特点并提出相应的对策。在电子商务环境下的会计确认中,本文首先对电子原始凭证和电子商务网站建设成本与费用在确认中出现的问题进行了分析,之后有针对性地提出了改进建议。在电子商务环境下会计计量方面,本文对该环境下会计的五种计量属性分别加以分析和重新定位并在此基础上提出了电子商务环境下会计计量的策略。第四部分对电子商务环境下会计报告受到的影响及应对策略加以详述。在本部分中首先简述了电子商务模式的应用对传统会计报告的冲击并据此提出了电子商务环境下会计报告的新构想；接着提出了能够满足这些新构想的电子商务环境下会计报告的具体应用模式——基于XBRL的网络财务报告。第五部分为结束语,对本文的主要内容与观点加以总结并提出了文章的创新点与不足。不同于其他对电子商务环境下会计相关问题进行研究的文章,本文的可贵之处在于不再局限于从理论构想层面对电子商务环境下会计报告进行研究,更提出了能够满足电子商务环境下会计报告实时化、多元化、个性化构想的会计报告具体应用模式——基于XBRL的网络财务。对于该报告模式实施与应用的探讨,本文首先从在我国率先开展电子商务活动的宝钢股份对该报告的初级应用实例入手,从报告提供者和报告使用者两个角度分别对该报告模式的应用流程和目前所能提供的功能加以介绍和分析,其次从XBRL自身的技术特点和优势两方面对电子商务环境下XBRL网络财务报告应用的必要性加以详述,最后在综合权衡电子商务环境下XBRL网络财务报告在技术、经济以及政策上应用的可行性因素及其存在的风险和缺陷的基础上得出结论电子商务环境下XBRL网络财务报告的全面应用是完全可行的
Abstract（英文摘要）： Entering the 21st century, with the vigorous development of computer network technology, the traditional business model is being replaced by the E-Commerce model with the inestimable speed. The wide application of e-commerce not only brings new ways of economic activities such as:network marketing, the online payment, virtual office and so on, but also has effects on accounting environment in the aspects of technology and management, the traditional accounting theory system and the accounting business processes, which induces some new problems and new features on accounting recognition, measurement and reporting. Solving these problems will contribute to the realization of the accounting function on supervision and reflection and help the accounting participate in managerial decision-making.Base on the background and reality usage said above, the standard research method is used in this essay, by explaining the related basic theories of accounting in the E-Business environment, following with the main content that the generation of accounting information in the E-Commerce condition, also we will analyze and discuss the new issues and features in the Accounting Recognition, Measurement and Report, and provide tailor-made advices and methods to improve these.There are five parts in this essay. The first part is an introduction of the research background, topic significance, domestic and foreign research summary research method and article structure. The second part is mainly related to the elaboration of related basic theories of accounting in the E-Commerce condition. The third part based on the second part elaborates the new problems and new features in the process of accounting recognition and accounting measurement in the E-Commerce condition in detail and then provides tailor-made advices. In the forth part, the essay briefly analyzes the impact on the accounting report in the E-Commerce condition and gives the new idea for it at first, and then provides the XBRL based internet financial reporting which is the mode of application of the accounting report in the E-Commerce condition and will fulfill the said idea. The last part is the concluding remark summarizing the view and conclusion and proposing the innovation and insufficient of the eassy.There are differences between this essay and the old ones, the essay is not limited in the theory ways to research the accounting report, but in the practice side, provides the XBRL based internet financial reporting which is the mode of application of the accounting report in the E-Commerce condition and will fulfill the following idea, such as based on the items, dynamic updating, characteristic inter-active and diversity exposing. For the XBRL based internet financial reporting, the essay starts from the Bao Shan steel holding, which is the one of the company who get into the E-Commerce in the early time, according to the their report as the basic example. From the both report provider and user viewpoint, analyze and introduce the procedure and the functions of this mode, followed by description of necessity of application of XBRL by addressing the XBRL’s technical features and advantage. At last, by carefully balancing the feasibility, risk and disadvantage of XBRL based internet financial reporting, the essay concludes that the XBRL based internet financial reporting is definitely feasible in the E-Commerce condition.
论文关键词： 电子商务；会计确认；会计计量；可扩展商业报告语言；网络财务报告；
Key words（英文摘要）： E-Commerce；Accounting Recognition；Accounting Measurement；XBRL；Internet financial reporting；
Abstract（英文摘要）： Entering the 21st century, with the vigorous development of computer network technology, the traditional business model is being replaced by the E-Commerce model with the inestimable speed. The wide application of e-commerce not only brings new ways of economic activities such as:network marketing, the online payment, virtual office and so on, but also has effects on accounting environment in the aspects of technology and management, the traditional accounting theory system and the accounting business processes, which induces some new problems and new features on accounting recognition, measurement and reporting. Solving these problems will contribute to the realization of the accounting function on supervision and reflection and help the accounting participate in managerial decision-making.Base on the background and reality usage said above, the standard research method is used in this essay, by explaining the related basic theories of accounting in the E-Business environment, following with the main content that the generation of accounting information in the E-Commerce condition, also we will analyze and discuss the new issues and features in the Accounting Recognition, Measurement and Report, and provide tailor-made advices and methods to improve these.There are five parts in this essay. The first part is an introduction of the research background, topic significance, domestic and foreign research summary research method and article structure. The second part is mainly related to the elaboration of related basic theories of accounting in the E-Commerce condition. The third part based on the second part elaborates the new problems and new features in the process of accounting recognition and accounting measurement in the E-Commerce condition in detail and then provides tailor-made advices. In the forth part, the essay briefly analyzes the impact on the accounting report in the E-Commerce condition and gives the new idea for it at first, and then provides the XBRL based internet financial reporting which is the mode of application of the accounting report in the E-Commerce condition and will fulfill the said idea. The last part is the concluding remark summarizing the view and conclusion and proposing the innovation and insufficient of the eassy.There are differences between this essay and the old ones, the essay is not limited in the theory ways to research the accounting report, but in the practice side, provides the XBRL based internet financial reporting which is the mode of application of the accounting report in the E-Commerce condition and will fulfill the following idea, such as based on the items, dynamic updating, characteristic inter-active and diversity exposing. For the XBRL based internet financial reporting, the essay starts from the Bao Shan steel holding, which is the one of the company who get into the E-Commerce in the early time, according to the their report as the basic example. From the both report provider and user viewpoint, analyze and introduce the procedure and the functions of this mode, followed by description of necessity of application of XBRL by addressing the XBRL’s technical features and advantage. At last, by carefully balancing the feasibility, risk and disadvantage of XBRL based internet financial reporting, the essay concludes that the XBRL based internet financial reporting is definitely feasible in the E-Commerce condition.
论文关键词： 电子商务；会计确认；会计计量；可扩展商业报告语言；网络财务报告；
Key words（英文摘要）： E-Commerce；Accounting Recognition；Accounting Measurement；XBRL；Internet financial reporting；