With the continuous development of information technology and the maturity of computerized accounting, people began to use the Internet to report, analyze and use financial information. In particular, the recent emergence of extensible enterprise reporting language not only saves the online disclosure cost of enterprises, but also greatly improves the analysis efficiency of accounting information users. Event accounting is an accounting theory that matches the network age. In the highly developed information technology environment, its importance and advantages are increasingly apparent, and it will eventually become the direction of accounting development in the network era.

Accounting objective

Event accounting theory holds that the goal of accounting is to provide information about economic activities for various possible decision-making models of information users. The demand of accounting information users for accounting information is personalized, and the same information user will have different information needs in different periods. Therefore, event accounting puts forward that under the given technical conditions, less information should be summarized. In other words, we should try our best to provide original information consistent with economic activities. Accounting information users can obtain information input values consistent with their decision-making model and effect function by summarizing relevant original information. Event accounting has truly achieved "each needs his own needs" and realized the unity of "decision-making usefulness view" and "entrusted responsibility view"

Accounting element

According to the viewpoint of event accounting, events refer to the basic activities, transactions and documents that can be observed and whose characteristics can also be expressed by accounting data. Its core is to regard the matter as the smallest unit of accounting classification, that is, its accounting element is the matter itself. In daily accounting, only the items of various trading activities are stored and transmitted, and accounting treatment is not carried out. According to their own needs, users of accounting information carry out necessary accumulation, distribution and value measurement of event information, and finally transform event information into various accounting information suitable for users' decision-making model.

Metrological attribute

Event accounting overcomes the defect that traditional financial accounting adopts single historical cost measurement and divides all business activities of enterprises into different types of events. For example, inventory is measured at historical cost, reflecting the acquisition and use of inventory; Measured by replacement cost, it reflects the changes of environmental substances. In addition, event accounting allows a variety of measurement methods to describe all aspects of economic activities, such as labor and time measurement. Therefore, many information that is difficult to be measured by money, such as human resources, team spirit, social responsibility, etc., can be truly provided to information users in different ways in event accounting. Event accounting is produced to meet the objective needs of people to reflect non-financial information and financial information such as customer satisfaction, product quality, market share, human resources and social responsibility.

Information collection scope and list method

The scope of event accounting information collection goes far beyond the scope of traditional financial accounting, which involves all economic activities related to the decision-making of accounting subjects and information users, including those that are difficult to measure and do not affect the current composition of assets and rights, such as productivity, quality, guarantee, contract performance, lease, etc. The information presentation method of event accounting is also different from traditional financial accounting, which requires less summary and tries to provide original information consistent with economic activities. As for how to use the original information of economic activities to make decisions, it depends on the choice of accounting information users themselves. According to their own needs, the original accounting information provided by enterprises is summarized, analyzed and evaluated, and the original information is transformed into accounting information suitable for decision-making model.

financial statements

The financial report under event accounting has more original data and less summary data, which is convenient for information users to choose the required information from sufficient original data. Therefore, the balance sheet of event accounting will become the synthesis of various events that have happened and the' summary reflection' of all events since the establishment of the enterprise. For example, fixed assets projects reflect the acquisition cost, use, performance and maintenance of fixed assets; Accounts receivable reflect the amount of all accounts receivable, ending balance, credit policy and bad debt losses. The income statement directly reflects the business matters or activities of the enterprise, and is listed in the form that is most beneficial for information users to analyze the business performance of the enterprise and predict the future development prospects. The cash flow statement focuses on whether the financial and investment matters of the enterprise are related to decision-making, and reflects the business, investment and financial management matters of the enterprise according to the needs of information users. Therefore, different information users can choose different accounting treatment modes according to their decision-making needs and attitudes towards risks, and they can also pay attention to some special matters according to their own needs. At the same time, information users can also choose their own accounting policies, classify and summarize them, and generate real-time accounting reports.

technical support

The application of event accounting must be based on extensive network and highly developed financial software, as well as the high quality and intelligence of accountants and information users. In the process of event accounting, the accounting information system directly collects relevant data and information through the network. According to several characteristics of event accounting, the "event-driven" computer is introduced into the accounting information system, and the information needed by information users is divided into several files according to different use motives and stored in the database, which is in a "dynamic" state. Through the Internet, information users confirmed by the system can access the database at any time, drive the corresponding "flow" processing program according to different events, obtain the original information related to their decision-making model, and then apply the original information to the decision-making model.

The rapid development of various high technologies, especially information technology, and the popularization of computerized accounting have laid the foundation for the emergence of event accounting. With the increasing demand of information users for accounting information, we have reason to believe that event accounting will become the inevitable direction of accounting development in the network era.

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