网络技术对会计发展影响研究
本站原创 论文中文摘要：纵观会计的历史，会计的发展是反应性的，即它随经济活动的出现而产生，随经济的发展而逐渐成熟，形成了以会计目标为起点到具体会计政策的完整财务会计理论体系。网络技术的发展，对会计从理论到实践产生了巨大的影响，最终引起了会计理论和会计方法的深刻变革。本文以会计环境为起点，分析了会计理论和会计方法受到的冲击，提出了在新的经济环境下会计的创新发展，全文共包括四个部分：第一部分 从社会环境变化的角度，介绍了会计的发展过程，可以看出会计是如何随着经济的发展逐步走向完善的；结合国内和国际的研究成果，系统的介绍了财务会计理论体系。第二部分 具体的分析了会计所面临的环境，和在此环境下会计理论与会计实践所受到的影响。会计目标理论呈现出的统一趋势；会计信息质量可以多方面同时增进；无形资产和人力资源成为企业资产的重要组成部分；会计基本假设需重新审视和定义；传统的会计确认和计量原则出现了多方面的不适应。第三部分 对网络环境中的会计假设进行了重新定义，提出相互矛盾的会计原则可以同时并存的观点，同时论述了三式簿记向几百年不变的复式簿记提出的挑战和会计事项法对会计数据处理思想的彻底变革，会计报告由通用的形式向按需报告的个性化发展。第四部分 是本文的结论和作者的创新观点。提出了利用多元化会计信息系统实现对新的会计理论和会计方法的整合和应用。多元化会计信息系统以事项会计为数据处理思想，借助信息技术和网络技术实现对原始会计信息的多元处理，以按需报告的形式向外提供会计信息
Abstract（英文摘要）： Taking a sweeping view on the history of the accounting, we can see that accounting development is reactivity, that is, it came from the emergence of the economic activity and improved with the development of the economy, and finally came into being the integrated financial accounting theory system from the accounting objectives to the concrete accounting policies.The development of network technology brings tremendous effect on the accounting theories and practice, Finally arouse the profound changes of the accounting theories and accounting methods.The thesis was based on the accounting environment, analyzed the impact that accounting theories and accounting methods were subjected to, and proposed the development of accounting innovation under the new economic environment.This thesis consisted of four sections:The first section introduced the development process of accounting in terms of the change of society environments, and we could see how the accounting gradually headed for consummate with the development of the economy. It systemically illuminated the system of financial accounting theory combining research fruits of the domestic and the foreign.The second section analyzed the current environment that the accounting was confronted with, and probed the effect that the accounting theory and accounting practice was subjected to under this environment. Accounting objectives theory presents united tendency. The quality of the accounting information may be enhanced at the same time. Intangible assets and the human resource became the significant components of the business assets. The accounting postulates need to be scrutinized and defined once more. Traditional accounting confirmation and measurement do not fit the economy affairs in many-sides.The third section redefined the conception of the accounting postulates in the electric network environment. It proposed that the contradictory accounting principle may coexist, and discussed the challenge of the triple-entry bookkeeping pointed to unchangeable double-entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data The accounting report developed from the general process report to mass customization report.The 4th section came to an original conclusion. This part proposed the combination and application to the new accounting theories and methods by means of the multiple accounting information system. MAIS took the accounting event method as ideas of data processing, and realized the multiple treatment to the primitive accounting data through information technology and electric network technology, and supplied the accounting information outside by the mass customization reports.
论文关键词： 会计理论；网络技术；会计信息系统；财务报告；会计事项法；
Key words（英文摘要）： accounting theory；network technology；accounting information system；financial report；accounting event method；
Abstract（英文摘要）： Taking a sweeping view on the history of the accounting, we can see that accounting development is reactivity, that is, it came from the emergence of the economic activity and improved with the development of the economy, and finally came into being the integrated financial accounting theory system from the accounting objectives to the concrete accounting policies.The development of network technology brings tremendous effect on the accounting theories and practice, Finally arouse the profound changes of the accounting theories and accounting methods.The thesis was based on the accounting environment, analyzed the impact that accounting theories and accounting methods were subjected to, and proposed the development of accounting innovation under the new economic environment.This thesis consisted of four sections:The first section introduced the development process of accounting in terms of the change of society environments, and we could see how the accounting gradually headed for consummate with the development of the economy. It systemically illuminated the system of financial accounting theory combining research fruits of the domestic and the foreign.The second section analyzed the current environment that the accounting was confronted with, and probed the effect that the accounting theory and accounting practice was subjected to under this environment. Accounting objectives theory presents united tendency. The quality of the accounting information may be enhanced at the same time. Intangible assets and the human resource became the significant components of the business assets. The accounting postulates need to be scrutinized and defined once more. Traditional accounting confirmation and measurement do not fit the economy affairs in many-sides.The third section redefined the conception of the accounting postulates in the electric network environment. It proposed that the contradictory accounting principle may coexist, and discussed the challenge of the triple-entry bookkeeping pointed to unchangeable double-entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data The accounting report developed from the general process report to mass customization report.The 4th section came to an original conclusion. This part proposed the combination and application to the new accounting theories and methods by means of the multiple accounting information system. MAIS took the accounting event method as ideas of data processing, and realized the multiple treatment to the primitive accounting data through information technology and electric network technology, and supplied the accounting information outside by the mass customization reports.
论文关键词： 会计理论；网络技术；会计信息系统；财务报告；会计事项法；
Key words（英文摘要）： accounting theory；network technology；accounting information system；financial report；accounting event method；