【作者】 杨美莲；

【导师】 王东艳；

【作者基本信息】 长安大学 ， 会计学， 2011， 硕士

【摘要】 信息技术和网络技术的高速发展引发了计算机和网络在各个领域的应用,它们在商务领域的应用就是电子商务。电子商务以其无可比拟的优势吸引着越来越多的企业和消费者,同时也使得会计环境发生了巨大变化。为了适应环境的变化,会计理论和实践都需要做出改变。会计信息作为会计信息系统的最终输出结果,其质量要求、生产方式、披露内容和形式等都将发生改变,因此,本文对电子商务环境下的会计信息进行研究,期望通过对电子商务环境下的会计信息生产方式和披露体系进行设计,使会计信息能最大限度地满足使用者的要求。本文首先通过分析电子商务环境下会计信息需求的变化,说明电子商务可以借助其优势、通过对会计信息生产和披露进行改革,来满足会计信息使用者变化了的需求,从而使电子商务环境下的会计信息质量特征发生一系列变化。在此基础上,本文指出：在电子商务环境下,可以采用市场化和社会化两种会计信息生产方式,并认为应首先采用市场化方式,随着会计信息市场的日益完善,逐渐由市场化生产过渡到社会化生产。最后,本文探讨了电子商务环境下的会计信息披露,对市场化和社会化这两种会计信息生产方式下的会计信息披露主体、内容、时间、对象、方式进行了阐述,并说明在电子商务环境下,利用可扩展商业报告语言能更好地实现会计信息的可比性。本文的创新之处有：(1)结合国内外的相关规定和研究,提出笔者对我国会计信息质量特征体系的改进设想,并在该设想的基础上探讨了电子商务环境下会计信息质量特征的变化；(2)从会计信息具有的商品和公共产品两个属性之间的关系出发,提出在电子商务环境下,会计信息生产应该由市场化向社会化过渡；(3)本文在探讨电子商务环境下会计信息的审计时,提出可以给注册会计师颁发数字证书,当需要进行审计时,利用计算机随机选择注册会计师,从而切断注册会计师与其服务对象的直接联系,保证注册会计师审计的独立性。更多还原

【Abstract】 With the fast development of information technology and network technology, computers and network are used in various areas. Their application in business area is electronic business. Because of its special advantages, electronic business is attracting more and more companies and consumers, meanwhile, electronic business caused the enormous change of accounting environment. In order to adapt the changing environment, accounting needs transformation in both theory and practice. As the final output of accounting information system, accounting information will change in qualitative characteristics, produce style and disclosure. Therefore, this paper studied the accounting information in electronic business environment. Hopefully, through the design of accounting information production and disclosure, accounting information in electronic business environment can satisfy the users’demand to the maximum extent.Firstly, through the analysis of changes in users’ demand of accounting information in electronic business, this paper pointed that electronic business can satisfy the changed demand of users by reforming accounting information production and disclosure with the help of its advantages. So, qualitative characteristics of accounting information will changed a lot in electronic business environment. On this basis, the paper proposed two production measures of accounting information in electronic business environment:we can use the marketization or the socialization manner, and pointed that the marketization approach should be used first, as the accounting information market becomes more sophisticated, we can move from the marketization manner to the socialization manner. Finally, this paper studied the accounting information disclosure under the electronic business environment, described the body, content, time, objects and methods of the marketization and socialization production manner, and pointed that extensible business reporting language can improve the comparability of accounting information in electronic business environment.The innovations of this paper are as following:(1) By referring to the foreign and domestic rules and studies, this paper proposed the opinion about improving the accounting information qualitative characteristics system of our country. As well, this paper discussed the changes of accounting information qualitative characteristics in electronic business environment on the basis of this proposal; (2) This paper pointed out that the transition of accounting information production from the marketization manner to the socialization manner is necessary starting from the relation of goods property and public goods property which are possessed by accounting information; (3) While discussing the audit of CPAs in electronic business environment, this paper proposed to award digital certificate to CPAs. When the audit is needed, we can use a computer to choose the CPAs through a random way so that the contact of CPAs and their service objects can be cut off, therefore, we can ensure the independence of the CPAs’audit.更多还原