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Ten e-commerce aspects of the traditional accounting


E-commerce in the 20th century, the early 90s led by the United States initiated the first and quickly to the global development. According to the current enterprise e-business operations and trends can be divided into two application levels: First level of ordinary commerce. Mainly as a single enterprise and between enterprises and consumers online business activities. Second, the electronic trading company (E-business Community, referred to EBC) levels. DU in the e-commerce, Internet business through Internet Extranet (extranet), Intranet (internal network) and ensure the security of virtual private network VPN and other network tools and business operation of the rules of the resources of different enterprises in different regions to form beyond the space quickly constrained unified management entity, with the fastest speed launch high-quality, low cost products and services. Electronic trading company is the advanced stage of e-business applications. Created e-commerce automation, paperless,[link widoczny dla zalogowanych], digital socio-economic environment, changing the company's production methods and management models, which also changed the traditional accounting operations environment. With the degree of e-commerce continues to increase, e-commerce will be under the gradually revealed accounting problems, the following ten questions only is the author of the initial exploration, to initiate. A, e-commerce impact on the traditional accounting theory any accounting theory is always based on certain accounting practices based on environment and. E-commerce has greatly changed the traditional accounting environment, will inevitably impact on accounting choice. Such as electronic trading company is based on a two-economic organization, but in terms of organizational or geographical is a virtual enterprise, and in the internal composition and the survival of the entire organization does not exist on the stability of the time, which subject to the accounting determined whether the judge from continuing operations difficult. Traditional accounting theory in the accounting entity assumption, going concern assumption will be affected. Another example is the emerging digital economy known as the largest and most significant driving force in the digital product, not only different from the traditional form of physical assets, physical assets can not use the method of accounting recognition and measurement of its traditional elements of accounting theory and the corresponding The measurement principle of the need to develop. Second, e-commerce impact on the relevant accounting regulations traditional business activities from the contract, the contract to the amount of settlement, along with business process information flow,[link widoczny dla zalogowanych], capital flow and other general in written form signed by the managers sure, accounting system, accounting settlement system, audit system can not do without the raw data Dengjun. E-commerce has created automated, paperless, digital socio-economic environment,[link widoczny dla zalogowanych], the digital signature instead of a paper signature, which must adapt to the traditional paper-based transactions in the current commercial laws and regulations (including accounting rules) impact. Need to be resolved are: (1) parties to the transaction in the accounting identity confirmation means that the development of online transactions for the parties involved in providing legal recognition of certification schemes; (2) the legality of electronic contracts is recognized on the program in accounting including electronic contract rules and paradigms, constitute a valid electronic writing documents and conditions of the original documents; support for digital signatures and other authentication procedures rules; the effectiveness of the provisions of the legality of digital certificates, etc.; (3) e-payment management, that is, provisions of the issuance of electronic payment orders and receiving norms and rights of the parties, obligations and responsibilities. C, e-commerce settlement system of the traditional currency and the impact of e-commerce enterprises and settlement systems, the traditional currency impact is enormous. Traditional checks, cash dominance will gradually be replaced by digital currency. Digital currency is the use of electronic technology and communication means in the market, according to the legal currency in circulation to reflect the commercial value of the credit money. It actually consists of a set of numbers consisting of, containing the user's identity, password, amount, etc., and bytes stored in the personal computer in the digital value units (DVU). Internet digital currency can be provided as a payment from one account to download, you can also buy online using credit card numbers. Corresponds with the digital currency of financial institutions, the hall is not no bank outlets only Internet online banking site (or virtual banks). The emergence of digital currency has created a new financial crime and various forms of appearance of fraud. How to ensure your data is not stolen some, how to guarantee the authenticity of the other security issues such as e-commerce online payment will be the most prominent problems. Fourth, the accounting problems of digital products in the traditional business activities, such as computer software, newspapers and video products and other products based on physical form, in accounting principle as the historical cost of inventories recognized and measured their , the import and sale, the number of deposit accounts and the amount reflected in the accounting statements. In e-commerce environment, the digital products have gone beyond the constraints of limited resources, quantity and content can be copied without restriction, by way of physical products? Quot; reflect the value of assets meaningless. Specific accounting, these products can not reflect the specific number and the amount of stock, only the sales volume and sales. Extensive application of digital products is an important feature of the digital economy, and will become the future of the escape to one of the industry, therefore, the accounting profession needs to accounting theory to practice: including accounting standards) for digital products, recognition, measurement and reporting of research . , To create real-time online reporting model of accounting issues and accounting reports traditional mode of foreign enterprises generally refers to the provision of accounting reporting, especially in the accounting information of listed companies revealed way. In e-commerce environment, companies accounting information system is built on the Internet, Extranet and Intranet based, whether it is also real-time information to provide regular information is to provide comprehensive information or detailed information, with the creditors, investors or socially oriented Volkswagen to offer technical limitations no longer exist, the establishment of real-time online reporting model into the traditional accounting reports can be that model development has brought opportunities and challenges: the performance goals in the accounting report, the traditional mode of accounting reports reflect the management investors and creditors personnel management responsibilities of the future will be more focused on the letter provided to users of policy-relevant information; (2) the performance cycle in the accounting report, based on assumptions phases cost - effective constraint on the principle of periodic reporting model will be subject to time and place of the real-time dynamic model of the alternative report; performance elements in the accounting report, the traditional model is divided into elements of the accounting reports assets,[link widoczny dla zalogowanych], liabilities, equity, revenues, expenses, profits, etc. Most have failed to meet several decision usefulness requirements, planning factors detailed accounting reports to reflect the full range of matters of production and operation processes and the development trend of real-time information; (4) using the online real-time reporting system, must also study how to regulate the accounting rules and guidelines and constraints report of the Secretary accounting, and how to conduct online audit and other issues. Six international accounting issues built on the basis of e-commerce Internet is essentially global. In recent years, driven in the United States, WTO, APEC, OECD and other international organizations and developed countries have made e-file, the international framework for electronic commerce is taking shape, the traditional international trade will face profound changes. In addition, e-commerce but also to multinational enterprises, international securities markets and other international capital markets, the development of a new operational space. The development of international e-commerce international differences in accounting standards challenges, different accounting standards reflect the different accounting information needs of investors, if this difference, the partners or outside parties in the network can be resolved through special adjustment will affect e-commerce role to play. Therefore, I believe, with China's accession to WTO is approaching and the growing popularity of e-business applications, specific accounting standards in our development process, and then over-emphasize national characteristics of accounting standards, do not meet the trend of the times. Seven, online tax collection and management issues of potential e-commerce transactions speed and difficult to manage to the Tax Administration is also brought new problems. On the Internet to arrange a network can not be easy to track the supply line, which makes Web writing actually occurred or consumption activities, the location of the link between the rather vague. Transport can be achieved especially for online trading of digital products, it is not the tax authorities to track the transaction. In addition,[link widoczny dla zalogowanych], the online marketing company whose business premises, staff size is very limited, or even virtual, but in fact the company's business scope, scale has unlimited development, our country has ever a city on the kind of companies use the network with sales tax evasion case of soil . Therefore, how to tax the Internet, how to monitor corporate tax avoidance or evasion in the online e-commerce to conduct a study of a topic.