Research on the Development of Financial Accounting under the Environment of Network Economy

Abstract

The network economic environment has a great and profound influence on accounting nature, accounting goal, accounting function, accounting hypothesis, accounting measurement attribute, accounting basis, accounting information quality characteristics, accounting elements, accounting reports and other accounting theories. The in-depth study of these effects will help to further expand the e-business theory, accounting theory and accounting practice knowledge under the network economic environment. This paper, starting with a brief understanding of the network economy and the network economic accounting environment, focuses on the analysis of the influence of the development of network economy on the research of accounting theory and practice, and then analyzes the main problems faced by accounting confirmation, accounting measurement, accounting records and accounting reports, and puts forward the corresponding improvement measures.