On the development of e-commerce accounting networks _ Papers

Papers Network: Paper Keywords: e-commerce Information
Abstract: e-commerce as a means to mainstream trade in the 21st century, it has gradually penetrated into the social and Economic life in all areas based on the development of e-commerce impact on contemporary accounting, e-commerce accounting accounting is the inevitable trend of development. How better accounting for the development of e-commerce escort to ensure its rapid and healthy development is a concern.


First, the need for the implementation of e-business accounting
Inter net-based e-commerce development, e-commerce accounting for a variety of new, more efficient financial and management model has provided a broad space and may also bring to the corporate accounting system, a comprehensive, fundamental changes the traditional The single monetary policy of accounting will be replaced by electronic money, electronic cash, electronic checks, electronic credit card online payment methods, corporate production, supply, sell the whole process will be the role of media in the network under this closely.

(A paperless transfer of Information, electronic
The development of Internet, network transmission of electronic documents, so that wherever they are around the world with commodity producers, distributors, consumers exchange, orders, transactions, fast and accurate two-way exchange of data at the same time, commodity trading funds to pay, through the network system to complete settlement, and thus a high degree of electronic means of payment make money virtually into the flow of Information. In addition, the establishment of the internal network structure, but also makes the business processes for a variety of written documents have been replaced by electronic documents in the Internet era, electronic sign to replace the accounting data.

(B) real-time tracking of Information
Computer network used in the enterprise, reducing the traditional time and space away from accounting, accounting Information systems to achieve real-time tracking of specific performance in the Economic organization of production, finance, sales and other departments of the network, so that each business an Economic occurrence can be immediately reflected in the Economic process accounting information to achieve real-time information transmission and processing, while the network environment, the financial staff can also use the same online database for real-time indicators of the financial industry, a comparative analysis, forecasting business trends Government, investors can also browse the website for real-time corporate financial information.

(C) centralized financial management easy
E-accounting can not only realize the remote data processing and timely delivery, and can achieve the remote monitoring of financial and accounting operating simultaneously on the one hand, companies can be mandated at all levels of administrators to manage their own areas of financial accounting information, diagnosis , to correct financial and accounting information problems in the other hand, the higher authorities can easily handle the next level of financial officers to conduct a comprehensive examination of financial, management, testing, and the final summary, preparation and reporting of financial statements in accounting for social development of productive forces to a certain stage of the inevitable outcome, the more productive development, accounting and more important accounting as the backbone of socio-Economic measures, with the computing technology and a highly developed e-commerce, accounting will eventually move toward a new field - E-commerce Accounting .

Second, note the development of e-business accounting
(An e-commerce environment, the risk of distortion of accounting information is magnified
Facilitate paperless transfer of information, but can not rule out electronic documents, electronic books may be freely modified without leaving traces of behavior, especially for auditors is the digital signature also may be fraudulent or tampered with, this undoubtedly become the biggest problem of information distortion.

Secondly, the accounting information during online transmission process, resulting in destruction of the integrity of accounting information is primarily human factors, such as tampering with the form of accounting information, content, carriers and flow into the false accounting data, delete useful accounting data, reversed the order and other accounting data entry, destruction of numerous ways of accounting information.

Again, the use of public switched network, wide area network transmission process of corporate financial data, may be competitors illegally intercepted, resulting in incalculable loss, even if the LAN, but also the use of a radio transmission method, so also has the potential insecurity. financial data security is particularly prominent.

(B e-commerce accounting system complexity makes the difficult internal audit and audit
E-commerce makes the internal control of accounting systems from the traditional focus on the person's control into the dual control of human and Computer. Information stored in the form of electronic data vulnerable to outside tampering, counterfeiting, data sources less reliable than paper-based information, the audit trail for reducing, leading to the traditional follow-up audit is no longer applicable, check the increased risk, coupled with the network accounting system, the relative concentration of a multitude of incompatible positions, increasing the possibility of human fraud but now the auditors do not understand the technology of the network, the traditional audit approach out of touch with reality, the audit system suited to the new economic environment , making it difficult to audit the effectiveness of internal accounting controls to make the right judgments. All of this internal audit staff of a higher technical requirements, audit work is undoubtedly another test.

Third, the protection of the steady development of several e-commerce accounting measures
(A and e-commerce legislation, accounting for e-commerce to provide a sound legal environment
China e-commerce e-commerce legislation should address the emergence of various global issues, standardized e-commerce activities, within the legal, regulatory approvals within the scope of an open, fair and equitable trade, encourage competition and prevent monopoly in the Computer and their network security management legislation, for e-commerce transactions should be run in a virtual environment characteristics, clearly e-commerce transaction security to protect the legal measures, the Computer leaks, theft of trade secrets and other acts of financial giving severe legal sanctions, gradually legal recognition, legal protection, legal constraints of e-commerce environment. Links to free download http://www.hi138.com (two accounting and e-commerce security measures, and establish secure and reliable e-business accounting system
One is to establish a secure, reliable e-commerce communications network to ensure security of financial data, fast delivery. Of financial data to back up the data "original" and the backup data kept by different people to each other to contain, prevent attempts to modify . The second is the establishment of firewalls, electronic key system, the interface with the outside world in the enterprise to construct a protective barrier on the maximum reduction in the probability of accidents, especially for the accounting staff of the digital signature should be established in the electronic original documents in electronic signature technology support the use of digital signatures and encryption technology combines the latest methods of monitoring. The third is to strengthen the database server security measures to prevent hackers stealing accounting information. Fourth, the certification authority or specialized authentication center verify the identity of parties to the transaction, and issue security certificate, security certificate holders who are eligible to enter the e-business accounting system.

(C cultivate both know how to network information technology, and business management with complex accounting personnel
Currently in China, both to understand the network of information technology, but also with business management expertise and proficient knowledge of the complexities of accounting is still very lacking. To adapt to the development of e-business accounting needs, the state must focus on and develop these talents, which to ensure that the information age businesses and even countries in the fierce market competition, the key to winning in the e-business accounting, internal auditors must understand the network of information technology, not only involved in its development, modification, upgrade, but also on the Computer network environment, security evaluation and validation of control, check-related business data, strict control of the accounting information, while detailed records of audit logs, the inadequacy of existing measures suggest improvements, to adapt to business development to establish a sound internal audit system.

(D actively foster the development of e-business accounting market
Electronic accounting market accounting for the development of e-commerce plays an important role to establish an international e-commerce accounting for the world market, accounting opening e-commerce website, with the world of accounting information exchange, promote the free flow of accounting information for coordination of accounting standards to provide a wide space. focusing on the accounting information into e-business accounting market to be before purification, filtration, to ensure that the accounting information quality in the accounting market, timeliness and effectiveness.

(Five complete control of e-business accounting system
Strengthen the organization and control, to prevent human fraud occurred. Additional accounting department with a relatively independent system management, operating authority and password password for strict control of the formation of post contain. Before data entry by an independent review of the data validation personnel while on operator verification and processing of data backup, and regularly carry out safety assessment of the operations department of course, but also the periodic rotation of audit personnel system in order to improve the job supervision. shall be specifically responsible for the accounting data file storage, encryption data management, and information will print out important files stored binding sequence, to prevent loss, easy data recovery system.

References:
[1] Ding Ling. On the issue of network accounting development [J]. .2008,06 Economic times.

[2] Jing Su, Su Yamin. On the theoretical framework of e-business accounting [J]. .2008,28 Central South University for Nationalities (3).

[3] Su Yamin. E-commerce business development in minority areas of accounting countermeasures [J]. Monthly .2010,23 technology start-ups (3)
[4] Fu Mei e-commerce impact on the financial accounting [J]. Business economy, 2008 (5)
[5] Cai Haiying. The Internet age accounting [J]. Shanxi Statistics, 2009 (7). Links to free download http://www.hi138.com