First, the impact of network economy on accounting development under modern information technology
1. Basic accounting assumptions will be innovated. In today's highly developed network economy, the boundary of "enterprise" will become blurred under the assumption of accounting subject. The extension of accounting subjects is constantly changing. "Network company" and "virtual company" make the space scope of accounting not only a real enterprise under the assumption of traditional accounting subject, but also make accounting subject correspond to "virtual" and "reality". Supported by highly developed communication and information technology, virtual enterprises have high flexibility and rapid reconstruction and dissolution in cyberspace through cooperation and competition, which leads to diversification and uncertainty of accounting subjects. Therefore, under the network economy, the definition of "accounting entity" may be more accurate with "economic related consortium".
With the development of virtual companies and online banking, the single currency measurement of traditional accounting will be broken, and tangible banknotes and documents will no longer be used as trading media for inter-enterprise transactions, but will be replaced by "multinational currency" and "electronic currency". The trend of integration of Internet and global economy makes global trade more and more frequent. At the same time, the rapid development of Internet technology makes online transactions more and more common. Accordingly, the payment method will also be changed from the existing paper cash, check, money order and other settlement methods to the online settlement methods such as electronic cash, electronic check and electronic credit card. The emergence of electronic money triggered the currency revolution and payment revolution, making money really a concept currency and weakening the assumption of bookkeeping base currency. At the same time, the emergence of electronic money makes funds run at a high speed between enterprises and banks, which intensifies the instability of money demand and seriously affects the operation mode of controlling money quantity. In addition, the acceleration of international capital flow and the fact that capital decisions can be completed in an instant have increased the monetary risks faced by accountants and posed a severe challenge to the hypothesis of constant monetary value. Facing the network economy, some experts suggest that the traditional monetary measurement hypothesis should be changed into the electronic monetary measurement hypothesis.
2. Ensure the timeliness of accounting. Accounting under the condition of network economy is different from traditional manual accounting and simple simulation of computer application. The collection, processing, processing and disclosure of accounting information are developing towards electronization and networking. The accounting system, which has been internalized as a part of in-IN-TRANET, keeps information communication with various business departments at any time by accessing the database in real time, which fundamentally changes the lagging status quo of mutual asymmetry between finance and business, and the coordination and synchronization of enterprise financial resource allocation and business operation is conducive to the optimization of resource allocation. At the same time, the real-time processing of financial data is a major feature of network finance. No matter whether the business happens outside or inside the enterprise, once it is confirmed, it will be stored in the corresponding server and sent to the financial information system for testing at any time. Business information will be transformed in real time, and dynamic reports reflecting various business operations will be automatically generated, and financial information will be reported. Users of financial information can know and master the operation and financial status of enterprises at any time, and enterprise managers can make decisions by using real-time financial information, which will be obvious in accuracy, timeliness and risk controllability.
3. Information is regarded as an asset. Under the network economy, the value-added ability of information is gradually exceeding that of capital. With the process of assets from tangible to intangible, a new information asset "domain name" has also begun to attract people's attention. Domain names, like websites and trademarks, must be applied first and registered by the global domain name agency LANA before they can be officially used. Domain name websites are often closely related to enterprise names, trademarks and product names. In e-commerce, a website represents an enterprise, whether it is a "virtual enterprise" or a "physical enterprise". Only through the domain name website can enterprises communicate at home and abroad and operate internationally on the Internet. There are different opinions on how to measure this asset. However, it is generally believed that domain name should be another important intangible asset after patents, trademarks, proprietary technology and goodwill, and the measurement method of intangible assets should be adopted.
4. The value of accounting human resources is changing. Under the network economy, a brand-new financial management era-network financial era has arrived. Network finance is established on the basis of network, and the original financial system is introduced into network technology by using network technology and e-commerce. Its introduction and application make the enterprise's operation exceed the limitation of time and space, cut off the traditional financial management mode in management mode, realize various modes such as business collaboration, remote processing and online management, and support online office, remote office, decentralized office and mobile office. At the same time, in terms of information provision, remote declaration, remote audit and online financial information inquiry have been realized. Compared with the traditional accounting and accounting supervision with abacus, paper and pen in China, it is very different. Therefore, in addition to the knowledge of accounting, taxation, finance, law, auditing, marketing and enterprise management, accountants must also skillfully use online finance to realize accounting, accounting analysis, business forecasting and decision-making, provide timely and predictable economic information for enterprises, and finally realize the goal of maximizing enterprise value.