电子商务下的会计系统
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摘要
本文从应用基础的角度，探讨了在电子商务环境下会计系统的特点以及如何构建一种适应电子商务特点并能发挥电子商务优势的会计系统的问题。会计系统既是一种信息系统，更是一种控制系统。如何借助于IT技术的发展，在电子商务环境下发挥会计系统的反映、监督和控制的职能，是本文所要解决的问题。
会计系统是一种信息控制系统。会计控制系统的作用表现在战略管理、企业内部经营管理以及出资者对经营者的控制上。会计信息系统具有法定的基础，会计信息具有与其他经济信息不同的五大特征。会计系统本质上是会计信息与控制的统一。而电子商务环境下的会计系统实现了业务集成化，有助于充分发挥会计其信息系统的职能，同时也为管理者发挥其控制职能提供良好的信息平台。本文把这种电子商务环境下的集成化的会计系统称为e会计系统。
从会计的角度认识电子商务及其特点是建立e会计系统的基础。文中介绍了电子商务的常见模式，电子商务中的角色与购物流程，电子商务的加密处理技术和电子商务的认证，最后归纳出电子商务具有无纸化、集成化和互动化的特点。
讨论电子商务下会计系统的构建问题应该首先讨论e会计系统与传统会计系统之间的主要区别，以及e会计系统与传统会计系统流程的区别和特点，本文提出了电子商务环境下的会计处理流程，最后讨论了要实现此构架必须从技术上解决的问题：统一的数据平台、数据集成处理和财务报告定制。
e会计系统的核算与报告是本文的重点之一。间接成本的比重大幅增加使得传统成本核算扭曲了成本信息，利用作业成本法(ABC)进行作业管理，可以对成本进行精确反映与控制。e会计系统下的核算模式有别于传统核算模式，能够充分发挥计算机在数据处理方面的优势。从思科系统公司的“准虚拟财务报告系统”的实施要点，进一步探讨了网络实时财务报告与财务报告定制问题。电子商务对会计系统的所有这些影响都有待崭新的会计规范予以约束和规范。
内部控制与审计是e会计系统的重要组成部分。文中首先比较了手工系
武汉理工大学硕士学仲论文
一
统与电算化系统的内部控制，继而在分析e会计系统下的系统风险的基础上，
讨论了其内部控制和外部控制，并探讨了电算化下的审计问题以对e会计系
统下的市计起到管中窥豹的作用，最后对电子商务环境下的审计技术支持。
管理系统、风险防范及法律环境进行了进一步的阐述。
本文还讨论了构建e会计系统的对策。文章从政府政策与法律环境，软
件设计与功能，企业制定的解决方案及财会人员的队伍建设等方面探讨了电
子商务环境下建立e会计系统的对策。
This article discussed,from the view of application base,the features of the accounting system under EC and the problem of how to establish a new accounting system which can adapt EC,take the advantage of EC,produce more useful information and control the enterprise better.
Accounting system is a kind of system of information producing and business control. The control system functions in 3 aspects:stratagem management,business management and control of managers by the owners. The accounting information system has legal base and the accounting information characterized by 5 features that are different from the traditional system. Accounting system is an information & control system in essential. AS (accounting system) under EC realizes business integration that can do better in both giving the business information and controlling. This AS under EC is called eAS in this paper. EC is simply introduced in chapter 2 and its features are abstracted in the view of accounting. What are argued in this chapter are the normal model of EC,the characters and the process of the EC,the technology of encode and certification. In the hinder of the chapter,EC is characterized by no paper,integration and interacting.
In chapter 3,the establishing of eAS is discussed. The main difference between eAS and tradition AS is given firstly,then the process features. In the last of the chapter,what are discussed are three technology problems that must be solved:the uniform data platform,data integral process and customized financial report. The subject of chapter 4 is accounting and report. The traditional costing distorts the cost information. Activity management by ABC (activity based costing) can control the cost precisely. The accounting model of eAS is different from the traditional AS and can take fully the advantage of the computer in data process. On the base of the virtual financial reporting system that perform wonderfully in Cisco System Co.,the net on-time financial reporting and the customized financial reporting are further discussed. All affects from EC on AS need the new
regulation to uniform.
The internal control and auditing are discussed in chapter 5. The internal control of artificial system is compared with that of computerized system firstly. The system risk under the eAS is analyzed then,the internal control and external control method are given later. The computerized system auditing,which is the base of the auditing of eAS,is discussed in detail. In the last of the chapter,further description on auditing technology support,management system,anti-risk,and law environment is given out.
The method of establishing of an eAS is argued in the last chapter. These factors are discussed:the government regular,the environment of the law,the design and function of the software.,the solution of enterprises and the improvement of the accountant group.
会计系统是一种信息控制系统。会计控制系统的作用表现在战略管理、企业内部经营管理以及出资者对经营者的控制上。会计信息系统具有法定的基础，会计信息具有与其他经济信息不同的五大特征。会计系统本质上是会计信息与控制的统一。而电子商务环境下的会计系统实现了业务集成化，有助于充分发挥会计其信息系统的职能，同时也为管理者发挥其控制职能提供良好的信息平台。本文把这种电子商务环境下的集成化的会计系统称为e会计系统。
从会计的角度认识电子商务及其特点是建立e会计系统的基础。文中介绍了电子商务的常见模式，电子商务中的角色与购物流程，电子商务的加密处理技术和电子商务的认证，最后归纳出电子商务具有无纸化、集成化和互动化的特点。
讨论电子商务下会计系统的构建问题应该首先讨论e会计系统与传统会计系统之间的主要区别，以及e会计系统与传统会计系统流程的区别和特点，本文提出了电子商务环境下的会计处理流程，最后讨论了要实现此构架必须从技术上解决的问题：统一的数据平台、数据集成处理和财务报告定制。
e会计系统的核算与报告是本文的重点之一。间接成本的比重大幅增加使得传统成本核算扭曲了成本信息，利用作业成本法(ABC)进行作业管理，可以对成本进行精确反映与控制。e会计系统下的核算模式有别于传统核算模式，能够充分发挥计算机在数据处理方面的优势。从思科系统公司的“准虚拟财务报告系统”的实施要点，进一步探讨了网络实时财务报告与财务报告定制问题。电子商务对会计系统的所有这些影响都有待崭新的会计规范予以约束和规范。
内部控制与审计是e会计系统的重要组成部分。文中首先比较了手工系
武汉理工大学硕士学仲论文
一
统与电算化系统的内部控制，继而在分析e会计系统下的系统风险的基础上，
讨论了其内部控制和外部控制，并探讨了电算化下的审计问题以对e会计系
统下的市计起到管中窥豹的作用，最后对电子商务环境下的审计技术支持。
管理系统、风险防范及法律环境进行了进一步的阐述。
本文还讨论了构建e会计系统的对策。文章从政府政策与法律环境，软
件设计与功能，企业制定的解决方案及财会人员的队伍建设等方面探讨了电
子商务环境下建立e会计系统的对策。
This article discussed,from the view of application base,the features of the accounting system under EC and the problem of how to establish a new accounting system which can adapt EC,take the advantage of EC,produce more useful information and control the enterprise better.
Accounting system is a kind of system of information producing and business control. The control system functions in 3 aspects:stratagem management,business management and control of managers by the owners. The accounting information system has legal base and the accounting information characterized by 5 features that are different from the traditional system. Accounting system is an information & control system in essential. AS (accounting system) under EC realizes business integration that can do better in both giving the business information and controlling. This AS under EC is called eAS in this paper. EC is simply introduced in chapter 2 and its features are abstracted in the view of accounting. What are argued in this chapter are the normal model of EC,the characters and the process of the EC,the technology of encode and certification. In the hinder of the chapter,EC is characterized by no paper,integration and interacting.
In chapter 3,the establishing of eAS is discussed. The main difference between eAS and tradition AS is given firstly,then the process features. In the last of the chapter,what are discussed are three technology problems that must be solved:the uniform data platform,data integral process and customized financial report. The subject of chapter 4 is accounting and report. The traditional costing distorts the cost information. Activity management by ABC (activity based costing) can control the cost precisely. The accounting model of eAS is different from the traditional AS and can take fully the advantage of the computer in data process. On the base of the virtual financial reporting system that perform wonderfully in Cisco System Co.,the net on-time financial reporting and the customized financial reporting are further discussed. All affects from EC on AS need the new
regulation to uniform.
The internal control and auditing are discussed in chapter 5. The internal control of artificial system is compared with that of computerized system firstly. The system risk under the eAS is analyzed then,the internal control and external control method are given later. The computerized system auditing,which is the base of the auditing of eAS,is discussed in detail. In the last of the chapter,further description on auditing technology support,management system,anti-risk,and law environment is given out.
The method of establishing of an eAS is argued in the last chapter. These factors are discussed:the government regular,the environment of the law,the design and function of the software.,the solution of enterprises and the improvement of the accountant group.
引文
1．励景源．会计电算化的理论与实践．立信会计图书用品社，1989
2．A·C·利特尔顿．会计理论结构．林志军等．中国商业出版社，1989
3．方向．内部控制系统评价．中国审计出版社，1995
4．张根保，杨孝荣，陈友玲．企业信息化．机械工业出版社，1999
5．C·W·尚德尔．审计理论．汤云为，吴云飞．中国财政经济出版社，1992
6．Gary M·Cokins.作业成本管理．谭军等．辽宁人民出版社，2000
7．杨周南．IT 环境下传统会计面临的十二人变革．财务与会计，1999(7)
8．张美红．IT 环境下会计信息披露的目标模式．中国会计电算化，2001(2)
9．林启云．财务报表审计的未来发展及对策．财务与会计，2000(9)
10．岳国军．电算化环境下的会计核算方法，中国会计电算化，2001(4)
11．薛云奎，电算化会计的局限：仿真手工．中国财经报，2000年2月24日
12．崔也光．电算化会计信息系统与手工会计信息系统的技术特点辨析，中国会计电算化，1999(3)
13．薛慧丽．电子商务对企业会计系统的影响．财务与会计，2000(3)
14．张金城．电子商务对审计实务的影响．财务与会计，2000(10)
15．陆斌．电子商务环境下审计理论的构建．中国会计电算化，2001(2)
16．高绍华．电子商务与ERP的整合．中国会计电算化，2001(2)
17．张瑞君，孟宪文．构建电子商务模式财务及企业管理信息系统的对策．财务与会计，2001(2)
18．陈澎．构筑电算化下内部审计监督新模式．中国会计电算化，1999(9)
19．杨卉．发展网络会计急需解决的五大问题．中国会计电算化，2000(9)
20．陆剑秋．关于会计、审计本质问题的哲学思考．上海会计，1999(4)
21．顾抗，胡仁昱．呼吁尽快建立会计数据接口规范．中国会计电算化，2001(2)
22．陈杰．会计信息系统的安全需求．广东财会，1999(10)
23．许永斌．基于互联网的会计信息系统控制，会计研究，2000(8)
24．李静华．企业会计电算化与内部控制．财务与会计，2000(3)
25．何江流．浅议电子数据安全审计．中国会计电算化，2001(4)
26．王海林．试论会计网络化系统的安全风险和防范策略．中国会计电算化，1999(9)
27．覃志刚．网络时代会计信息系统的创新．中国会计电算化，2000(10)
28．李志刚．网络时代审计模式创新初探．中国会计电算化，2001(3)
29．James M.Reeve:Readings & Issues in Cost Management,South-Western College Publishing,1995
30． Robert W. Ingram. Thomas I,. Albright, John W. Hill: Managerial Accounting: Information for Decisions. South-Western College Publishing. 1997
31． Charles H. Gibson: Financial Statement Analysis: Using Financial Accounting Information, 7th ed., South-Western College Publishing. 1998
32． Jamie Pratt: Financial Accounting in an Economic Context. 3rd ed.. South-Western C'ollege Publishing Co., 1997
33． Harry I. Wolk. Michael G. Tearney: Accounting Theory: A Conceptual and Institutional Approach. Fourth Hdition. South-Western College Publishing. 1997
34． James A. Hall: Accounting Information Systems. Second Edition. South-Western College Publishing. 1998
35． Michael A. Diamond: Financial Accounting. Fourth Kdition. South-Western College Publishing, 1996
36． W. Robert Knechel: Auditing: Text & Cases. Soulh-Western College Publishing. 1998
37． David N. Ricchiute: Auditing & Assurance Services. Fifth Edition. South-Western College Publishing. 1998
38． Charles T. Horngren, George Foster. Srikant M. Datar: Cost Accounting: A Managerial Fmphasis, 9th ed.. Prentice Hall, Inc., 1997
39． Marilyn Greenstein. Todd M. Feinman: Electronic Commerce: Security. Risk Management and Control. McGraw-Hill Companies. Inc.. 2000
40． Horngren, Harrison. Robinson: Accounting. 3rd ed.. Prentice Hall. Inc., 1995
41． Robert A. Schultheis, Mary Summer: Management Information System. 4th ed., McGraw-Hill Company, Inc.. 1998
42． J. Fred Weston. Scott Besley, Eugene F. Brigham: Essentials of Management Finance. 11th ed.. Dryden Press, Harcourt Brace College Publishers. 1996
2．A·C·利特尔顿．会计理论结构．林志军等．中国商业出版社，1989
3．方向．内部控制系统评价．中国审计出版社，1995
4．张根保，杨孝荣，陈友玲．企业信息化．机械工业出版社，1999
5．C·W·尚德尔．审计理论．汤云为，吴云飞．中国财政经济出版社，1992
6．Gary M·Cokins.作业成本管理．谭军等．辽宁人民出版社，2000
7．杨周南．IT 环境下传统会计面临的十二人变革．财务与会计，1999(7)
8．张美红．IT 环境下会计信息披露的目标模式．中国会计电算化，2001(2)
9．林启云．财务报表审计的未来发展及对策．财务与会计，2000(9)
10．岳国军．电算化环境下的会计核算方法，中国会计电算化，2001(4)
11．薛云奎，电算化会计的局限：仿真手工．中国财经报，2000年2月24日
12．崔也光．电算化会计信息系统与手工会计信息系统的技术特点辨析，中国会计电算化，1999(3)
13．薛慧丽．电子商务对企业会计系统的影响．财务与会计，2000(3)
14．张金城．电子商务对审计实务的影响．财务与会计，2000(10)
15．陆斌．电子商务环境下审计理论的构建．中国会计电算化，2001(2)
16．高绍华．电子商务与ERP的整合．中国会计电算化，2001(2)
17．张瑞君，孟宪文．构建电子商务模式财务及企业管理信息系统的对策．财务与会计，2001(2)
18．陈澎．构筑电算化下内部审计监督新模式．中国会计电算化，1999(9)
19．杨卉．发展网络会计急需解决的五大问题．中国会计电算化，2000(9)
20．陆剑秋．关于会计、审计本质问题的哲学思考．上海会计，1999(4)
21．顾抗，胡仁昱．呼吁尽快建立会计数据接口规范．中国会计电算化，2001(2)
22．陈杰．会计信息系统的安全需求．广东财会，1999(10)
23．许永斌．基于互联网的会计信息系统控制，会计研究，2000(8)
24．李静华．企业会计电算化与内部控制．财务与会计，2000(3)
25．何江流．浅议电子数据安全审计．中国会计电算化，2001(4)
26．王海林．试论会计网络化系统的安全风险和防范策略．中国会计电算化，1999(9)
27．覃志刚．网络时代会计信息系统的创新．中国会计电算化，2000(10)
28．李志刚．网络时代审计模式创新初探．中国会计电算化，2001(3)
29．James M.Reeve:Readings & Issues in Cost Management,South-Western College Publishing,1995
30． Robert W. Ingram. Thomas I,. Albright, John W. Hill: Managerial Accounting: Information for Decisions. South-Western College Publishing. 1997
31． Charles H. Gibson: Financial Statement Analysis: Using Financial Accounting Information, 7th ed., South-Western College Publishing. 1998
32． Jamie Pratt: Financial Accounting in an Economic Context. 3rd ed.. South-Western C'ollege Publishing Co., 1997
33． Harry I. Wolk. Michael G. Tearney: Accounting Theory: A Conceptual and Institutional Approach. Fourth Hdition. South-Western College Publishing. 1997
34． James A. Hall: Accounting Information Systems. Second Edition. South-Western College Publishing. 1998
35． Michael A. Diamond: Financial Accounting. Fourth Kdition. South-Western College Publishing, 1996
36． W. Robert Knechel: Auditing: Text & Cases. Soulh-Western College Publishing. 1998
37． David N. Ricchiute: Auditing & Assurance Services. Fifth Edition. South-Western College Publishing. 1998
38． Charles T. Horngren, George Foster. Srikant M. Datar: Cost Accounting: A Managerial Fmphasis, 9th ed.. Prentice Hall, Inc., 1997
39． Marilyn Greenstein. Todd M. Feinman: Electronic Commerce: Security. Risk Management and Control. McGraw-Hill Companies. Inc.. 2000
40． Horngren, Harrison. Robinson: Accounting. 3rd ed.. Prentice Hall. Inc., 1995
41． Robert A. Schultheis, Mary Summer: Management Information System. 4th ed., McGraw-Hill Company, Inc.. 1998
42． J. Fred Weston. Scott Besley, Eugene F. Brigham: Essentials of Management Finance. 11th ed.. Dryden Press, Harcourt Brace College Publishers. 1996