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Of information technology on accounting theory (1)

Abstract mainly refers to information technology, information collection, processing and transmission technologies, including communications technology, computer network technology, telecommunications technology, database technology, multimedia technology and compact disc storage technology. The field of modern information technology in the accounting application and rapid development of a new accounting system makes use of information processing technology on the accounting data collection, processing, handling and storage of accounting information systems. Information technology on accounting, accounting theory, also had a huge impact and challenges.
This paper from China Union [link widoczny dla zalogowanych] collected. Information Technology Key words accounting matters of accounting theory for a modern information technology on the impact of accounting assumptions and challenges traditional accounting from the accounting entity assumption limits the space accounting the scope of the accounting subject is clear and stable. However, the rapid development in information technology today, the worldwide Internet and physical development of the internal network to speed up the knowledge, information diffusion and application of the basic assumptions broaden the field of accounting. Networks is a virtual company, different from the traditional organization. They can no space, no definite place of business, and can change quickly according to the task division and reorganization, making the spatial extent of accounting in the fuzzy state. Therefore,[link widoczny dla zalogowanych], we need to convert the concept of accounting entity with a relative, that is, the existence of the provisional organization online to replace the traditional accounting entity assumption. Going concern assumption in the traditional accounting in a period of time required to consider the allocation of property issues and cost estimates established. But in a networked environment, the network is a temporary organization, carried out mostly one-time transaction, upon completion of the dissolution, so the going concern assumption be affected. Traditional accounting period assumption that the information processing time is divided into a relatively independent and interrelated during the realization of the continuity and regularity of the report. The network companies in a very short period of time to complete the transaction and immediately dissolved,[link widoczny dla zalogowanych], and then by time it has been meaningless, as long as the unity of the accounting period and trading period can resolve the issue. Monetary measurement is assumed to currency accounting must be assumed as the basic units of measurement, and assuming constant currency is stable. But in the information technology age, the requirement for increased monetary measurement, measured using the currency on the traditional development of e-money measurement, currencies paperless trend. Other managers, policy makers in addition to the value of access to relevant information, but also must be such as innovation, customer satisfaction, market share and other aspects of reproduction indicators of the competitiveness of enterprises. These factors are an important basis for venture capital in the ascendant. Therefore, monetary measures should continue to assume as a basic premise of accounting should also be questioned. Second, modern information technology on financial reporting impact and challenges of modern information technology and the development of computerized accounting, making the information collection, processing, processing, reporting, technical barriers to reduce cost. Enterprises should meet the information needs of different users of information. In space, companies should provide segment reporting, for the identification and analysis of business information users in different divisions or subsidiaries, affiliates opportunities and risks facing the provision of more accurate basis for decision making. In time, financial accounting need to provide periodic reports and real-time reports. Traditional accounting reports are generally monthly, quarterly, annual establishment. In the case of more stable economic life, the information users can be broadly with this report accurately predict the future of the business, but we will continue to face a shorter product cycles, increasing competition and innovation continue to accelerate, increasing the uncertainty of business activities significant time, the decision-making accounting information will greatly shorten the period of validity, it must be able to provide real-time information to establish a financial reporting system. On the one hand, regular reports will continue as the basis for allocation of financial results; the other hand, real-time reporting will emerge and become the decision-making. Modern information and network technology to provide a report at any time possible. Modern information technology revolution in the way financial reporting delivery basis, with the financial reporting of real-time phase-mapping, the report will achieve the transmission network, and paperless. With the popularity of the Internet, companies can publish accounting information on the Internet, the information will greatly enhance the openness, the information content is more diverse. Third, the basic idea of matters of law and application of wears Sauter compared with the value of the proposed basic idea of matters of law. These ideas can be summarized into the following areas. 1, the objectives of financial accounting. Matter of law the value of law and are based on information users to the information they need to target. The difference is, the information value method assumes that the user's information needs are identified, specific, and financial accounting will meet the common needs of most users, the value of the information provided to comply with generally accepted accounting principles as reflected in the general statements of purpose to achieve the above ; the matter of law that many users of financial information and their information needs are different, the user decision-making process used in the decision-making model is also difficult to determine, so can not provide a decision-making needs to meet all user information. Thus, the goal is to provide decision-making model with a variety of possible related to economic issues, the task of accounting personnel matters related only to provide information, and allows users to its own decision-making model based on the need to select the appropriate items. 2, the value of the information provided by law, requirements reflect the final outcome of enterprise economic activity, namely, the total value of net income and business. Matter of law that the net income and total value of these two figures, one can not meet all the diverse information needs of information users; the other hand, the data in the calculation of both the process of adding a large number of accounting personnel's subjective judgments, and accounting personnel for data processing, especially in distribution, deferred,[link widoczny dla zalogowanych], accumulated, amortization, aggregate and other procedures are sometimes redundant. Because, not accountants, but should be users of accounting information to the decision-making with them the most useful data into decision-making model is best suited to their accounting information. Therefore, matters of accounting staff in the provision of information, should try to keep it original form, that is, economic activity should be a complete business process raw data available to information users, by their own needs, preferences, decision-making models to judge, selection, calculation. 3, the main concern value method net income and business value. Therefore, in order to ensure that income and value of the internal consistency of the data can only be measured at historical cost using a single attribute. Matter of law is different from all the business activities of enterprises will be divided into different types of matters, such as trading activities and environmental changes, etc., so that some of the traditional financial accounting are difficult to reasonably reflect the activities, such as price changes,[link widoczny dla zalogowanych], etc., can also be effectively reflected . Because different issues with different characteristics, different users of the significance of the information is not the same, so using different measurement attributes is essential. For example, the inventory at the original transaction costs,[link widoczny dla zalogowanych], reflects the acquisition and use of inventory; measured by replacement cost, which reflects the change in environmental matters. Different properties to meet the needs of different users. Matter of law, supporters of multiple measurement attributes recommended by the multi-column preparation and reporting of financial statements.

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