【作者】 程克群；

【导师】 孟令杰；

【作者基本信息】 安徽农业大学 ， 农业经济管理， 2004， 硕士

【摘要】 随着信息时代的到来，计算机作为对信息处理最为快捷有效的工具，在各行各业中得以广泛应用。在会计这门学科中，会计电算化的出现使会计信息处理有了质的飞跃，但随着Internet出现以后，单机工作系统的会计电算化又出现了新的问题，如数据传送时间长、资源不能共享、信息交换不畅、使用者查看资料不方便等的不足日趋明显，全球信息处理网络化成为历史的必然趋势，信息传递、电子商务等业务有了突飞猛进的发展，为各种新的更加高效的经营与管理模式提供了广阔的空间，同时也给会计领域带来了一场全方位、根本性的革命。互联网使企业成为全球网络供应链中的一个节点，新的企业系统开始出现，如网上企业、网际企业、虚拟企业等；同时新的经济形态也逐步形成，如直接经济、网络经济等。这些伴随着电子商务而来的新的组织与经济形式，形成了企业间基于项目的完全富有弹性的动态联盟。这种结构导致了许多不确定因素，并对传统产业及其财务会计体系产生了巨大影响。由此，也动摇了传统会计理论的框架，会计目标传统的内容落后于时代发展，于是以电子货币、单据为基础的网络会计便应运而生，网络会计弥补了会计电算化的不足，成为会计发展的新领域。“模式”，按照《现代汉语词典》的解释，是指某种事物的标准形式或使人可以照着做的标准样式[49]。会计模式是会计理论与客观环境相协调的产物。具体地讲，会计理论中的会计目标、会计假设、会计准则、会计方法、会计政策等概念，在制约会计实践的各种环境因素下，形成了不同环境下的会计理念。会计对象是研究会计基本理论的起点，是会计工作在特定主体范围内指向的客体，包括资产、负债、所有者权益、收入、费用、利润等，最终他们将分别纳入资产负债表和损益表，并围绕此建立了一系列严格的会计政策和会计程序以及与之适应的会计理论体系。传统会计包括会计主体、持续经营、会计分期和货币计量四项基本假设，其主体是明确而稳定的，是实的“物理空间”，在此基础上，企业以货币作为主要的计量单位对经济活动按照历史成本进行计量、记录，并且按照权责发生制原则来编制会计报表，以便于使用者了解企业的关于过去交易的财务状况和经营成果，显然，传统会计侧重“土地资本、厂场、设备”等有形物质资产，不注重“知识、技术、信息和人力资本”等无形资产。在网络会计环境下，由于虚拟企业不是法律意义上完整的经济实体，不具有独立的法人资格，许多对外交往事务、相关信息的收集以及大量的经济业务诸如网上投资、网上购货、网上销售、网上结算、网上办税、网上信息发布、网上信息系统等都会在很短的时间内完成的，完成后即告解散，生命周期极短，显示出即合即分的“即时性”特征，不存在多个期间中、前、后各期的确认和<WP=6>摊销问题，因此，变革权责发生制，实行现金流动制是网络会计发展的趋势；业务信息可适时转化为会计信息，会计的职能也已从核算型过渡到管理型[28]；用户也不再需要等待会计报表，只要打开电脑就可以查询到所需要的内涵明确、能直接看懂和不需要进行再加工的信息，作出正确的决策；“知识、技术、信息和人力资本”等无形资产是网络化经济环境中企业生存和发展的动力源泉，历史成本原则已无法准确计量资产及负债，代替的将是公允价值、现行成本、市场价格或可实现净值等其他计量模式。网络时代改变了整个社会经济的生产结构和劳动结构，打破了传统的企业管理模式和会计模式，由此，改变了会计实践的标准形式，也动摇了传统会计理论的框架，一种新的会计模式——网络会计模式便应运而生[44]。网络会计要求实现电子单据的确认、报告，其开放性提高了会计信息的透明度，提高了会计信息质量，进而要求网络会计要具有特定的程序和方法。因此，网络会计在实际发展中必须注意解决好市场环境、技术、人才、档案管理等问题，采取立法、建立企业管理的信息化、建立健全网络会计信息系统的安全保护措施、培养高素质应用人才等发展策略。更多还原

【Abstract】 In the information era, computer is widely used as the most facilely and efficient tool for information treatment in all industries. The computerization in accounting makes great contribution to information treatment. Yet, after the appearance of Internet, new problems arise in single computer working system used for accounting. The weaknesses such as long time of transferring information, unable to share resource, difficult exchange of information, inconvenient to search for material for users become to be more obviously, while the development of global information treatment network becomes to be a historical trend, and information transfer, e-business development by leaps and bounds，e-business create broad space for various new more efficient operation and management models, bringing an all-perspective, radical revolution to accounting field. Internet makes enterprises into knots in global supply chains. New enterprise system looms out such as Internet enterprises, enterprise between Internets and visual enterprise etc. together with new economical forms, such as direct economy and Internet economy etc. These new organizations and economical forms with e-business form enterprise’s fully flexible mobile allies based on programs which lead many unpredictable factors and have tremendous effect on traditional industry and fiscal accounting system, thus traditional accounting theory frame is racked and traditional content of accounting objective lag behind the times, so internet accounting –based on e-currency and notes came into birth. It avoids the disadvantages of computerization based on accounting and becomes a new field for accounting development.Model, according to the explanation of the “Modern Chinese Dictionary”, means standard form for certain item or form which people can follow. Accounting model is produced by coordinate development between accounting theory and objective environment. To speak in detail, some conceptions, such as accounting targets, accounting hypothesis, accounting rules and accounting policy in accounting theory have formed accounting concepts under different environment effected by all kinds of environmental factors which limit accounting practices. Accounting subject as the start <WP=8>point for the study on basic theory of accounting refers to the appointed objective in sectors of specified subjects, including assets, liabilities, owner’s equity, revenue, expense and profits which respectively listed into the balance sheet and the income statement in the end. And a series of strict accounting polity, accounting procedures and corresponding accounting theory system have been established. Four fundamental hypotheses such as the accounting entity assumption, going–concern assumption, time period assumption and monetary measuring unit assumption are included in traditional accounting with a clear and stable subjective and is a real physical space. Based on the hypothesizes, enterprises calculate and record the economic activities in accordance with historical cost, by taking currency as the main calculation unit. Also enterprises make accounting statements based on the principle of the rights and responsibility. Thus users can know the past fiscal situation and operation in transaction. It is obviously that traditional accounting system emphasizes physical assets such as land, buildings and equipment etc. while ignore intangible assets, such as knowledge, technology, information and human capital. Under the environment of internet accounting, visional enterprise deals with their business, for instance, investment, purchase, marketing, liquidation and tax etc. in very short time Mass information regarding external exchange, relevant information collection and large amount of economic business etc. will be completed in dismissed after the completion with very short life circle. It shows the character of instant cooperation and separation, no confirmation and amortization exist during variable periods. Thus, the reform of accrual basis, and the fulfillment of cash flow basis is th更多还原