电子商务环境下财务会计的改进与创新-会计学专业论文.docxVIP

８ responsibility ” and“ benefited the society” that are thought to be important equally . The function of financial accounting should change to regard managing、coordinating、controlling as the center from checking and calculating. The four basic assumptions of financial accounting: First, the accounting subject should contain such provisional organization as “network company ”、“fictitious enterprise” etc. Second, considering “ network company ” 、 “ fictitious enterprise”, assumptions of managing continuously should change into assumptions of managing continuously limitedly. Third, information disclosure can implement the pluralism through combining disclosure by stages and disclosure in real time. We can divide accounting period wantonly according to the need through revealing in real time. Fourth, the assumptions of currency measuring in the traditional accounting should change into assumptions of accountant measuring and adopt currency measuring and not currency measuring synthetically. In the key element theory, we should define the range of the assets key element and a ffirmation way of the income again. About measuring, we should adopt the multiple measuring principle of historical cost and just and sound value、double measuring principle of t he system of happen in power and responsibility and the system of realizing receipts and payments. The general principle theory of f inancial accounting puts forward four new principles: fully revealing principle、prescroption principle、security principle、 risk reflection principle. Third part, this article analyzes the effect electronic commerce on accounting report, and put forth the mode of future accounting report——the mode of item method report and report in real time. Under t his kind of mode, in daily accounting, only the items of every trade activity are stored, and these item information are transmitted to the information users in real time through the network. The information user can draw and process inf