Development of accounting computerization in e-commerce environment
Abstract: The emergence of e-commerce has promoted the social and economic environment of digitalization, automation, networking and virtualization. It changes the production mode and management mode of enterprises and the operating environment of traditional accounting, which makes accounting theory and practice face severe challenges. Starting from the e-commerce environment that affects accounting computerization, this paper points out the problems existing in the practice of enterprise accounting computerization, and discusses the future development of accounting computerization under the e-commerce environment.
Keywords: e-commerce; Accounting information; Network financial supervision
E-commerce is a commercial activity with information network technology as the means and commodity exchange as the center, which connects enterprises, suppliers and other links needed for business and trade to the existing information system, so that enterprises can operate in a broader environment. In recent years, e-commerce in China has developed rapidly, and the sales model of e-commerce keeps pace with traditional sales. The environmental changes of e-commerce enterprises have greatly changed the internal fund operation mode and accounting treatment mode. Along with this, the traditional accounting theory and practice environment have also undergone essential changes, and the operation mode of accounting computerization based on traditional accounting theory has certainly changed.
First, the impact of e-commerce environment on accounting computerization
(1) The influence of the development of e-commerce on accounting theory and practice
First of all, traditional accounting and management do not involve virtual subjects under the conditions of e-commerce. The involvement of e-commerce blurs the concept of accounting subject and expands the accounting object.
Secondly, most e-commerce transactions are one-off transactions of virtual subjects, which violates the basic premise of the assumption of going concern.
Thirdly, under the condition of e-commerce, the accounting time limit is shortened, and users of accounting information can know the financial status and operating results of enterprises at any time, so it is meaningless to divide accounting periods artificially. In the e-commerce environment, the accounting practice process will change, other systems inside or outside the enterprise will directly obtain a large amount of data through the network, and enterprise informatization will be realized? Data * * * Enjoy? Centralized management and network transmission instead of traditional paper financial information will greatly improve timeliness and practicality.
In addition, in the e-commerce environment, online reporting of financial reports is realized, and enterprises can provide regularly updated financial reports to information users by setting a starting point on the Internet.
(2) The influence of the development of e-commerce on accounting computerization.
E-commerce in the information age puts forward higher and higher requirements for computerized accounting information system, so it is necessary to speed up the construction of computerized accounting information system and better serve the development of social enterprises. In the e-commerce environment, the coverage of the original computerized accounting system is too small and too thin to meet the accounting information needs of e-commerce enterprises. Therefore, it is necessary to combine accounting information system with e-commerce system through system integration technology to form an organic whole with accounting information system as the integration core.
Second, the e-commerce environment, accounting computerization problems
Despite the rapid development of e-commerce, enterprises have not fully realized the importance and significance of accounting computerization to their own enterprises. A series of problems such as shortage of accounting professionals, uneven financial software systems and even network information security will become obstacles to the development of enterprise accounting computerization.
(1) Problems of e-commerce enterprises themselves
1. Accounting information is not accurate enough.
Computerized accounting system is different from other systems. The purpose of computerized accounting system is to make accurate quantitative analysis of accounting information. It is required to be correct and reliable, to follow accounting standards, to meet the requirements of enterprise accounting system, and to strictly follow the regulations, so that the source, processing and disclosure of all data need to be verifiable, and all assets, owners' rights and liabilities of the enterprise should be balanced in time. Therefore, many enterprises have not handled accounting information accurately.
2. E-commerce is not in harmony with finance and commerce.
With the rapid development of e-commerce, the accounting form of traditional enterprises has been greatly impacted, and the boundaries between the original work units of enterprises have been broken. By reengineering and reorganizing the business and accounting processes of the enterprise, the financial department's fund preparation, budget control, online settlement, online payment and other work are coordinated with the work of the business department. Make the financial department give full play to its reflection and control functions.
3. Enterprises do not pay enough attention to accounting computerization.
A considerable number of business leaders lack a long-term perspective on accounting work and do not understand or realize the advantages of computerized accounting. Shallow thinking? Abacus? And then what? The ledger? It is a tool of financial accounting. It is considered that it is difficult for enterprises to realize computerized accounting, and there is a fear of difficulties due to the level of accounting personnel, software problems and capital problems. Some even think that it is unnecessary to use financial software instead of manual bookkeeping, which increases the burden on enterprises and is unwilling to invest in computerized accounting.
(B) the external environment of e-commerce enterprises
1. Information security of accounting computerization.
Financial data is the business secret of enterprises, which is related to the survival and development of enterprises to a great extent. The rapid development of network technology has brought new problems to the safety of accounting computerization. There are still some loopholes in most accounting computerization processing systems. Accounting information may be copied, destroyed or illegally intercepted in the process of network transmission, resulting in information distortion or even loss.
2. The development of computerized accounting software is not in place.
Because accounting informatization is a close combination of accounting and information technology, it requires developers to be familiar with the relationship between accounting and information technology, but it is often difficult for many developers to meet this requirement now. Many software developers only develop software after short-term training in basic accounting knowledge. Such software simply cannot meet the needs of enterprises for accounting information and internal control.
3. Lack of accounting computerization professionals.
Computerization in e-commerce environment puts forward higher requirements for the comprehensive quality of enterprise accountants, not only familiar with financial knowledge, but also mastering the corresponding computer application knowledge. E-commerce enterprises should ensure that accountants can skillfully use the financial information system to reduce the possibility of errors after the system runs.
4. Lack of online financial supervision system.
Before 20 13, the rules and regulations of online shopping were not perfect. People do not have the habit of asking for invoices from e-commerce when shopping online. Without this awareness, individuals don't have to pay any taxes when they run stores online. There is no necessary legal basis for individuals to pay taxes on online transactions. Even now, there is no specific verification, verification and supervision of the financial situation of many enterprises in B2C shopping malls. The lack of laws and regulations on network finance directly makes it easier and impossible to punish tax evasion in network operation.
Third, e-commerce environment, the development of computerized accounting countermeasures
(A) to improve the enterprise's emphasis on computerized accounting.
First of all, strengthen publicity, enterprises need to invest heavily in the development of accounting computerization. Nowadays, enterprises are relatively young, and the unknown is more acceptable. As long as the method is proper, electronic accounting is more acceptable. Secondly, we can combine the successful application of management accounting in some foreign commercial enterprises and business cases to do a series of enterprise training courses.
(B) the development of high-quality computerized accounting software
Today, with the rapid development of e-commerce enterprises, software developers should design and develop financial software suitable for e-commerce enterprises, update and improve the software with the idea of keeping pace with the times and an international vision. Secondly, use traditional accounting computerization? Accounting? Where should function be the dominant direction? Management? Function-oriented transition. Judging from the computerized accounting software in the current social market, it may not meet the needs of the transformation and upgrading of e-commerce in the future, and the realistic requirements of making management decisions around accounting data urgently need the advent of high-quality computerized accounting software.
(C) reduce the information security risk of computerized accounting system
E-commerce companies must strengthen their ability to protect network security. For example, external firewall technology using genuine antivirus software. Establish an internal control system. Accounting computerization system is suitable for and not suitable for separation of duties. Do authorization and information storage encryption measures. It is forbidden for the same person to be responsible for both the password and password database management system of the operating system. In addition, e-commerce enterprises can establish multi-level backup systems.
(D) Pay attention to the training of computerized accounting personnel.
First of all, strengthen the on-the-job training of accounting personnel, so that accounting personnel can constantly update their concepts, enrich their professional knowledge and improve themselves. Make full and effective use of the system in the complex software and hardware environment to better complete the accounting and management of various economic businesses of enterprises; Turn your attention to management functions, fully participate in the decision-making activities of enterprises, and provide reliable information resources for the development of enterprises.
Secondly, strengthen the cultivation of professional ethics and self-discipline ability of computerized accountants, ensure that the data information of enterprise accounting and management information system is safe and legal, ensure that computerized accountants have good self-discipline awareness, legal awareness and professional ethics, and do not endanger the security of economic information, so that accounting profession will continue to play a central role in the era of e-commerce.
(5) Solve the problem of network financial supervision.
Supervise the network financial behavior, establish an effective network financial platform for financial audit supervision, and establish a digital system to meet the needs of financial audit supervision under the computerized system. So as to dynamically analyze, control, supervise and manage the generated data. According to the needs of financial audit supervision, the supervised object inputs data from the user input terminal, which is used, controlled and managed by the supervisory subject through the network, thus forming a systematic network financial audit supervision system.
In a word, the rapid development of e-commerce can not be separated from the help of accounting computerization, and at the same time, e-commerce also promotes the perfection of accounting computerization. The networking of accounting information management and the computerization of enterprise accounting decision will be the future trend of accounting computerization.
refer to
[1] yellow. Introduction to Electronic Commerce [M] Higher Education Press, 2007
[2] Zhang Xingfu. On computerized accounting in e-commerce environment [J] Financial World, 20 14
[3] Li. Discussion on computerized accounting under e-commerce [J] Financial Forum, 20 13
Accounting computerization under the development of e-commerce. 2. Reflections on accounting computerization under the development of e-commerce.
Abstract: With the rapid development of the Internet, e-commerce has been developed all over the world. As a new industry, it has great influence on the development of accounting computerization. By introducing the development of e-commerce, this paper systematically analyzes the influence of the continuous development of e-commerce on accounting computerization in theory, practice and working environment, so as to put forward some suggestions for the development of accounting computerization and make it better adapt to the continuous development of e-commerce in modern society.
Keywords: computerized accounting; E-commerce; Influence; Relevant suggestions
China Library Classification Number: F23 Document Identification Number: Part A Number:1001-828x (2013) 06-0-02.
I. Overview of e-commerce development
E-commerce usually refers to the global business activities conducted by both parties through the Internet, which enables businesses to successfully realize online product transactions, consumers to realize their dreams of online shopping, and all kinds of online electronic payment services can be carried out normally. It is a new business operation mode integrating various business activities, trading activities, financial activities and related comprehensive service activities, and it is a business activity based on microcomputer technology and network communication technology.
For the development of e-commerce in China, although it started late, the development speed is quite rapid. E-commerce first appeared in the 1970s. At that time, the main method and tool was to use e-mail to transmit commercial information, thus promoting commercial trade. In today's social development stage, with the continuous improvement of social credit system and the continuous progress of science and technology, new payment methods and means such as online banking payment and telephone indirect payment have developed rapidly and are doubling every year. At the same time, the related software of e-commerce is constantly being developed and used, which makes the basic management of information such as orders, customers and suppliers possible. The most effective proof of the development of e-commerce in China is the continuous increase in the number of honest transactions in the e-commerce market. According to the data released by authoritative organizations, the total transaction volume of e-commerce platforms in China in 20 12 has realized the dream of exceeding 8 trillion yuan, which is 32.4% higher than the total transaction volume of more than 6 trillion yuan in 2010/year. This data shows that e-commerce trading platforms are gradually occupying the huge consumer market in China.
E-commerce has the following remarkable characteristics in the development process:
1. Universality and global accessibility. With the rapid development of the Internet, its interconnectedness and openness determine that e-commerce has the characteristics of transnational business transactions, thus intensifying the trade competition between markets.
2. immediacy. The immediacy of e-commerce is mainly reflected in three aspects: the immediacy of information, the immediacy of purchase and the immediacy of distribution, so that the data of enterprises can be updated in time and consumers can quickly locate the information of the items they need in a short time. At the same time, in the e-commerce environment, consumers are allowed to shop or handle business at any time, which can realize fast and accurate instant delivery.
3. Interaction. E-commerce can provide information inquiry about commodity information and display detailed information of commodities through the Internet. At the same time, consumers can also put forward some specific requirements to the seller's enterprises to meet their own franchise needs, so as to realize effective interaction and two-way communication between enterprises and customers.
In addition, e-commerce also has the characteristics of convenience, security, integration and coordination, which have laid a solid foundation and backing for the wider development of e-commerce.
Second, the impact of e-commerce on the development of computerized accounting
(A) the impact of theory on the development of computerized accounting
1. On the accounting subject, traditional accounting determines the object of accounting work, and carries out effective accounting and supervision on various economic activities occurring within it. With the continuous development of e-commerce, the scope of accounting objects is also expanding, extending to the accounting and supervision of virtual accounting entities, making accounting entities more extensive, so its concept is gradually blurred.
2. In the aspect of continuous operation, the transaction subjects in e-commerce are mostly virtual, which is different from traditional accounting. Sometimes, the trading entity is only a temporary alliance, which has the characteristics of randomness and temporality, which increases the possibility of termination in the process of enterprise operation, and the assumption of accounting entity going concern will no longer apply.
3. In terms of accounting staging, in the era of e-commerce, various commercial transactions can be completed in a short time through the Internet, so enterprises are likely to be terminated after the transaction is completed, which affects their assumption of accounting staging.
4. In terms of monetary measurement, the rapid development of e-commerce leads to the widespread use of online banking and monetary payment services, which makes the flow of funds much faster than before, and the accounting settlement method will change from the traditional real currency transaction to electronic currency consumption, and money will truly become a conceptual item.
(B) the impact of practice on the development of computerized accounting
1. In the collection of accounting information, the traditional accounting work must first collect the original vouchers filled by hand, and then input these original vouchers into the financial information system of the enterprise. In the development environment of e-commerce, simple and fast information transmission through the Internet enables enterprises to centrally manage financial information in a complex environment.
2. In accounting information processing, traditional accounting uses paper original vouchers. From the practice of accounting computerization, enterprises print the original financial data input into the computer into paper vouchers, and then carry out subsequent accounting information processing. In the development environment of e-commerce, enterprises need to replace paper carriers with electronic data, and gradually reach the standard of paperless accounting information processing.
(C) the impact of the organization on the development of computerized accounting
Compared with the traditional enterprise accounting in the working environment, in the social environment with the rapid development of e-commerce, all kinds of information of enterprises can be transmitted quickly and safely through the Internet. Because of the wide coverage of the network, the organizational structure and physical space of an enterprise can have no specific fixed form and definite spatial scope, which makes the work of accountants not limited by time and space, and the related work of accounting computerization can be carried out anytime and anywhere. At the same time, as more and more accounting processes are carried out conveniently on the Internet, it requires enterprises to establish a new accounting work organization system and increase the positions of network system administrators and system maintainers to reduce the incidence of financial fraud by using computers.
(D) the impact of staff quality on the development of computerized accounting
In the e-commerce environment, the timely acquisition of online transaction information puts forward higher requirements for the ability of enterprise financial system to reflect information, and the processing speed of data information in enterprise accounting computerization should also be improved accordingly. Therefore, accountants in enterprises should not only have high-level professional knowledge, but also be able to skillfully operate and apply a series of office software of accounting computerization, so as to better adapt to and guide the development trend of e-commerce. Third, e-commerce environment, the development of computerized accounting recommendations
Accounting and financial software
At present, as far as China is concerned, most of the enterprises that implement accounting computerization are large and medium-sized enterprises in developed areas, and their most commonly used accounting software is mainly the accounting information system developed by early software companies, so the advanced nature of accounting computerization technology needs to be improved.
First of all, the accounting software should be optimized and upgraded with the times. With the continuous development of e-commerce, enterprise financial software, as the basis of accounting computerization, should be further improved in performance and compatibility, so that it can not only support the acquisition of online information and the realization of online economic transactions, but also have high reliability and intelligent data analysis functions, thus improving the work efficiency and quality of enterprises.
Secondly, accounting software must expand the scope of information collection. In the era of e-commerce development, the networking of information has accelerated the process of accounting information disclosure, and enterprises need to extend accounting information from the inside to the outside.
Third, improve the information processing function of accounting software to meet the needs of different users. In the e-commerce environment, with the continuous expansion of service scope, the service scope of enterprises is not limited to the production field, but also serves the non-production field, so it is necessary to improve the corresponding performance.
(B) the enterprise's own construction
With the rapid development of science and technology and the increasingly fierce market competition, enterprises should strive to promote the network development of accounting computerization.
First of all, under the premise of ensuring the security of accounting information, enterprises should pursue faster information transmission speed, at the same time enhance the interest of enterprise accounting data in computer systems, and improve the overall work efficiency of enterprises under the use of accounting computerization to a greater extent. Only in this way can we better adapt to the development requirements of the times and maintain the advanced and innovative nature of enterprises.
Secondly, enterprises should strengthen the security protection of accounting information. Technological innovation and technological progress will inevitably bring corresponding disadvantages, such as the security problem of enterprise information will become more and more serious. Therefore, in the computerized accounting work, enterprises should set passwords to enter the financial system, such as setting passwords, facial recognition, fingerprint recognition and other methods to effectively protect the important financial information of enterprises, so as to foster strengths and avoid weaknesses and ensure foolproof.
Third, enterprises should strengthen the audit of accounting computerization system. By strengthening the professional knowledge of enterprise auditors, the ability of staff to find and solve accounting computerization problems in time is improved. At the same time, enterprises should always pay attention to the problems in their daily work and give them timely and effective solutions. For example, enterprises can formulate and change relevant policies and regulations according to local conditions to ensure the normal and good development of enterprises.
(C) computerized accounting personnel training
The development of computerized accounting requires compound talents who are proficient in accounting knowledge and computer operation and have strong information processing and analysis ability. At present, the personnel engaged in accounting computerization in China do not know enough about accounting computerization in theory and practice, and they still need to learn constantly. Therefore, it is a key factor for society and enterprises to cultivate high-quality and high-ability accounting computerization talents and better walk in the forefront of the times.
First of all, employees should be trained in all aspects. In the training, we should not only teach the knowledge of network finance and e-commerce, but also carry out practical operation in a simulated practice environment, so as to integrate theory with practice and strengthen the training effect. At the same time, the computerized accounting staff are assessed by stages, so that their thoughts can keep pace with the times and effectively use the financial system of the enterprise in the complex accounting data environment.
Secondly, it is necessary to strengthen the cultivation of good professional quality of computerized accounting staff, pay more attention to educational issues such as e-commerce and network finance, and ensure the legitimacy and security of data information in enterprise accounting and management information systems.
To sum up, computerized accounting plays an increasingly important role in the rapid development of e-commerce, but there are still many problems to be solved in its development. Therefore, enterprises need to take this problem seriously in order to meet the objective needs of the development of the times, and strive to improve the defects in their own construction and the cultivation of compound talents, so as to promote the development of accounting computerization in China in a better direction.
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