An empirical analysis of graduation thesis of digital currency

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2.

The wealth myth of "one coin, one villa" is still widely spread in the currency circle, and new investors are eager to try. But in fact, a stable power structure has been formed in this small circle, from mining machinery manufacturers to large mine owners, and then to mining pools

manufacturing and selling mining machines, mining, building mines and building ore pools, the "mining circle" has become another way to get rich in the blockchain world, and mining machines have also become a little-known "big business"

according to the imagination of Nakamoto, the inventor of bitcoin, the ideal state should be "decentralized", with computing power scattered all over the world. However, contrary to decentralization, the mine pool is absolutely centralized, and more and more mining machines are connected to the mine pool

this article was first published in the Southern Weekend

"if speculation is a road of no return, then investment in mining machinery is a business that can make a steady profit without loss, and it is only a matter of time before the cost is recovered." Zhong Xi, general manager of Shenzhen Aibo times Technology Co., Ltd., calculated an account. A miner earns 200 yuan a day, which can be recovered in 120 days, and then the profit

in October 2017, in addition to his main business, Zhong Xi joined the mining army and quickly became a big boss in the mining circle. He operated many large mines in Jiangxi, Sichuan, Guizhou and other places

in fact, the business of "steady profit without loss" still depends on the continuous rise of currency price. In the past two months, the price of bitcoin has dropped from US $15000 to about US $10000, or even below US $6000 at one time, which has extended the cycle of mining machinery return. If it keeps falling, the profit will be far away

in 2012, four years after the advent of bitcoin, mass-proced mining machines appeared. Before that, mining was mainly a private activity, which could be completed by a home computer“ At that time, the home computer was the money printing machine, and a lot of bitcoin could be g up every day. " Huang Shiliang, a senior digital currency player who sold mining machines in his early years, recalled to Southern Weekend reporters

after the emergence of mining machine, mining began to be "socialized", with the emergence of mines and pools, and mining became a collective work. The indivial miner is entrusted by the mine, just like the workers on the proction line, as long as they are there, they can get paid every day

manufacturing and selling mining machines, mining, building mines and building ore pools, the "mining circle" has become another way to get rich in the blockchain world, and mining machines have also become a little-known "big business"

China has become the world's largest procer of mining machinery. Since 2012, a number of miner manufacturers have been born in China, such as Shenzhen bitquan Co., Ltd., which proces cat roasting miner, bitmainland, Jianan Yun and Yibang communication, which are now famous. In Huaqiangbei, Shenzhen, foreigners can be seen everywhere asking about the price of mining machinery with translators

recently, in an interview with the media, the CEO of bitcontinental, Mr. Zhan Ketun, said that this startup company, which has been established for only four years, had a revenue of about US $2.5 billion in 2017. Bitcontinent is known as the world's largest miner, whose ant miner has always been the hard currency of the coin circle and miner world

just like the coin circle, the mining circle also needs belief that the mechanical mathematical operation of mining machines every day can create great wealth

However, contrary to the "decentralization" advocated by bitcoin, the miner's world is moving towards "centralization". Miner dealers build their own mines. After the investors buy the miner, they are entrusted by the seller; The procers build their own mines and manage them

this process of "centralization" made the wealth of the mining circle snatched by a few people, and it was not easy for Zhong Xi to enter the core circle

calculation force "centralization"

the main function of the mine is to provide a place for scattered mining machines to operate. But it is the "ore pool" that really plays the role of integration

the so-called "mine pool" can be simply understood as "cooperative mining". The miners and the mines give the calculation power to the mine pool, and the mine pool is used as the only address to access the digital currency network for mining, and then distribute dividends to the miners according to the calculation power of the mining machine

the history of ore pool is longer than that of mining machine. In November 2010, the mine pool named slush appeared. Today, its official website says "the world's first mine pool", which is also recognized by the coin circle. Compared with the mine, the construction of the mine pool needs certain technology, and the threshold is relatively higher

the person in charge of a well-known domestic mine pool explained the principle of the mine pool to the Southern Weekend reporter. He compares mining to buying lottery tickets. If you dig alone, the probability of winning the lottery is very unstable. You may win 100000 today, but you won't in the next six months

"gather the people who buy lottery tickets together and buy them in a unified way. No matter who wins, they will be divided according to the proportion of money they pay. In the coin circle, the mine pool plays this role. " The person in charge said

it's not complicated to connect the mining machine with the ore pool. According to the operation guidelines of the major ore pools, it can be completed in a few steps, and then according to the calculation power provided by ourselves, we can get benefits from the ore pool. The miner is like a worker standing on the proction line, receiving a fixed salary every day

the mine pool with huge computing power and many mining machines has an absolute say in the coin circle and the mining circle. For example, if you want to issue a new digital currency or dominate the bitcoin bifurcation, you generally need to get the support of the mine pool. Without the support of the mine pool, no one will dig the new currency, so it is meaningless

in addition, when a hot new coin comes out, the mine pool can also use its own miners to pack it quickly and take the lead in the rush purchase of these new coins

in June 2017, when SNT and EOS were issued, Southern Weekend reporters witnessed the scene of minchi snapping up tokens. Because there are too many investors, many indivial investors can not put their funds into the designated position, but the person in charge of a mine pool can easily complete this operation

according to the imagination of Nakamoto, the inventor of bitcoin, the ideal state should be "decentralized", with computing power scattered all over the world. However, contrary to decentralization, the mine pool is absolutely centralized, and more and more mining machines are connected to the mine pool

on January 18, 2018, Emin Yun silash, a computer professor at Cornell University, and other five people co authored a paper pointing out that there is an implicit power structure behind bitcoin and Ethereum, the two major digital currencies, and mining is too centralized, in which 50% of bitcoin's computing power is controlled by the four major mines

In fact, this problem has always existed. Four years ago, the founder of Ethereum, vtalik, noticed this problem when he wrote Ethereum white paper. He wrote: "this problem can be said to be very serious. At the time of writing this article, the two largest mines indirectly controlled about 50% of the computing power of the whole network."

Up to now, this problem has not been solved. An early translator of the Ethereum white paper told the Southern Weekend reporter, "this is not a technical problem, but a human problem."

5

recessive power structure

in the mining circle, the top of the food chain is mining machinery manufacturers. At present, the three recognized mining machinery manufacturers are located in China. Through the proction and sales of mining machines, they get a lot of profits. At the same time, they also set foot in the construction of mines and pools, and have the right to speak in the whole coin circle

ant mining pool is one of the top two large mining pools in the world, and its computing power accounts for 17% of the total network computing power. However, according to instrial and commercial data, it was founded by bitmainland; Several investors of Jianan Yun are also investors of Hangzhou mining Pool Technology Co., Ltd., which has its own mining pool hash and mining platform, but the mining pool has ceased operation at the end of 2017

Yibang communications has set up three blockchain companies in Hohhot, Wuhai and Zhundong Economic Development Zone in Inner Mongolia. A salesperson of Yibang communications told reporters at Nanfang Weekend that they have mines and mining businesses in these three places, but these mines have been operating at full capacity, and there is no machine space to host new mining machines

"we are building a new mine in Irkutsk, Russia, where electricity charges are much lower and new mining machines can be hosted there." The source said

above the mining machinery manufacturers, it is the harvest of chip giants“ The core technology of mining machinery lies in the chip. Whoever has the chip can proce more mining machinery. " Ding Yang told reporters at Nanfang Weekend that the chips are mainly in the hands of several giant manufacturers, such as TSMC, NVIDIA, AMD, etc

since 2015, TSMC has always been the largest chip supplier of Jianan Yun. In 2015, the chips purchased by Jianan Yun from TSMC accounted for 69.62% of all the chips purchased by Jianan Yun. Since then, this figure has been maintained at about 60%. Most of the profits of Jia Nan Yun Zhi were made by TSMC

On January 18, 2018, at the presentation meeting of TSMC's fourth quarter financial report, chairman Zhang Zhongmou said that although the mobile business prospect this year is weak, the company's revenue will still grow by 10% - 15%. One of the key factors is the demand for chips e to the continuous and steady development of cryptocurrency

under the mining machinery manufacturers, there is another power structure. Jianan Yun disclosed this secret in its 2017 prospectus. In the first four months of 2017, four of the top five customers of Jianan Yun were "indivials". According to public information, three of them are well-known "wrists" in the currency circle

Wu Gang, the largest customer, was the first group of miners, and later founded haobtc, which has one of the world's top ten mines; Lin Zhipeng, the second largest customer, is the founder of Xiaoqiang mining machinery. He has been engaged in the proction and sales of mining machinery for a long time. He has been cooperating with Xie Weiqin, the sixth largest customer; Wang Jin, the third largest customer, founded bitbang, a coin circle information website

these big customers are not simple miners, they all have their own influence in the coin circle. Mechanical operation of the mining machine to bring them income at the same time, also brought the right to speak

according to an insider in bitmainland, most of the big customers in bitmainland are big guys in the currency circle. However, bitmainland officials declined an interview with the Southern Weekend reporter. The company's Public Relations Department responded that it was not convenient to disclose the content because it signed a confidentiality agreement with its customers

"one coin, one villa" wealth myth is still widely spread in the currency circle, and new investors are eager to try. But in fact, a stable power structure has been formed in this small circle, from mining machinery manufacturers to large mine owners, and then to mining pools

most of the new entrants can only make the harvested "leeks"

3. In market economic activities, money not only acts as the medium of commodity circulation, but also as the representative of property, becoming the tool of credit activities. A series of economic activities related to money revenue and expenditure, such as transactions and lending, are financial activities. The earliest commodity exchange in human history is direct barter, Barter. Barter without money often takes a lot of trouble. If Party A needs Party B's goods, but Party B doesn't need Party A's goods, they can't conclude a deal. Its disadvantages become more and more obvious with the expansion of the scope of commodity exchange. 1. Money performs the function of medium of exchange. In the practice of exchange, people graally get used to using some kind of goods that are easy to be accepted by everyone as the basis of commodity exchange; Middleman;, Second, currency performs the function of valuation unit, which is to give a certain price to the commodity. There are tens of millions of commodities in the market, and the evaluation of the same commodity's utility varies greatly, Therefore, it is often difficult for people to understand the exchange ratio of various commodities, and the transaction is naturally difficult to be fair. Because the currency that can be obtained after a commodity is sold is the price of the commodity, once the commodity has formed a widely accepted price in the market transaction, people no longer need to remember the exchange ratio of various commodities one by one, As long as you look at the price, you can see at a glance. Money has gone through the evolution process from physical money to metal money, and then from metal money to paper money, Accounting currency in the form of bill and various kinds of electronic currency in recent years have replaced some paper money for circulation. Money can be easily exchanged for a variety of goods and finance at any time. Therefore, in addition to performing the functions of exchange medium and valuation unit in commodity exchange, money itself has also become the representative of property, Not only can it be stored as future purchasing power, but also it can realize value-added by transferring to others for interest. Transferring the right to use currency for a period of time is money lending activities. In the lending activities of transferring the right to use currency, the relationship between the two parties is a kind of creditor's right and debt relationship. The creditor temporarily transfers the right to use currency for a period of time, The user of money (debtor) has the obligation to return after a certain period of time and pay a certain amount of interest

4. The concept of blockchain has just been put forward in recent years. It was originally a better concept, but there are many pyramid schemes that use this new term to harm the general public

5. Digital media
Abstract
with the development of the Internet, we can surf the Internet, send and receive e-mails, hear distant sounds, search interested content, download software, on-demand programs, instant chat and so on. It seems that many functions have been realized. However, people's desire is endless, and people who enjoy happiness want to enjoy more happiness, For example, how can we operate air conditioners, fans, kitchen appliances, or electrical equipment at the remote end of the network, as we usually do with the remote control? How to use the computer resources on the network to make this "remote control" more intelligent? Even, a series of related controls are written into a script, so that users can customize their favorite control process wait. To achieve such effects, there will be a huge demand for application technology. If we use UPnP to control home devices through the network, it will bring us great convenience and many new experiences. At present, these operations can be realized with UPnP protocol! This is the reason why Windows XP system is eager to join UPnP. Because UPnP is a protocol, the use of UPnP can span all kinds of operating system platforms, and the development of applications has no limitation of development language. It can work in all kinds of network structures. And only based on the current network facilities, only with this UPnP protocol, you can put it into use without adding new facilities or re setting up network media
this paper discusses the development status and architecture of UPnP protocol, including the existing protocols: http protocol, soap protocol, SSDP protocol, XML language, DHCP protocol and so on. This paper also introces the interoperability mechanism between UPnP devices and the basic composition of UPnP network (service, device and control point), and gives two kinds of architecture using UPnP network: AV architecture and Rui architecture. This paper describes the encryption protocol DTCP-IP, which is used to protect the media content in the digital media adapter system. Finally, an application example based on UPnP protocol digital media adapter system is discussed. The main work, technical difficulties and innovations are as follows:
1. The UPnP protocol stack is analyzed in detail. It is a protocol based on the existing network protocol. It reveals the characteristics of UPnP protocol that does not depend on any operating system, language or hardware device
2. Describes in detail how the UPnP device dynamically enters the network, obtains the IP address, and finds the operation and service information that it should do“ Sense the existence of other devices and their role and current state. None of this requires human intervention
3. This paper summarizes the three basic elements of UPnP network: service, device and control point, and the general rule of UPnP network. Service is the smallest unit, device can contain device, and the smallest device is composed of several services, which must be controlled by control point. Two architectures based on UPnP network are given: AV architecture and Rui architecture, which are commonly used in digital home< This paper briefly introces the origin and development of DTCP-IP protocol, discusses its five basic contents in detail, and further studies some cryptographic techniques and principles used in it. Due to the sound architecture of DTCP-IP protocol, there are not only data encryption technology, but also authentication of user identity, control of times and so on, so we use it in digital media adapter system to protect media transmission from illegal ing, interception and tampering
5. In this system, the characteristics of Rui architecture of UPnP protocol are used to make users play PC games on devices with display function (such as TV), and AV architecture of UPnP protocol is used to make full use of idle resources on PC
6. Power management is used in this system, that is, when the PC is not in use, it can be in sleep state, and when the DMA client needs to communicate with the PC, it will wake up the PC, which can rece the energy consumption of the PC
7. When playing media, the system uses network traffic monitoring technology to monitor network traffic, TCP / IP frame loss status and HTTP client frame rate. When it reaches the network congestion threshold, it will send a warning to HTTP client, and HTTP client will send a frame rection request to HTTP server
this proct has been put into the market and has been exhibited for many times, and has been well received by users in terms of function and appearance
Keywords: UPnP protocol, DMA, DMS, HTTP, SSDP, soap, DHCP, AV, Rui
table of contents
Abstract 4
Abstract 5
Chapter 1. Introction and development of UPnP protocol 7
1.1. Introction of UPnP protocol 7
1.2. UPnP forum 7
1.3. Development of UPnP 8
Chapter 2. Architecture of UPnP protocol 9
2.1. HTTP protocol 9
2.1.1. Overview of HTTP protocol 9
2.1.2. HTTP request message 10
2.1.3. HTTP response message 11
2.1.3 />2.1.4. HTTP common header 11
2.1.4. HTTP entity 12
2.2. Soap simple object access protocol 13
2.2.1. Introction to soap 13
2.2.2. SOAP message structure 13
2.2.3. SOAP message exchange model 14
2.2.4. Relationship between soap and XML 15
2.2.4. Soap encapsulation 15
2.2.5. Soap encoding 16
2.2.5 Single service discovery protocol16
2.3.1. Introction to SSDP protocol16
2.3.2. Meaning and difference between httpu and httpmu 2. Select an address 21
3.1.3. Test address 21
3.1.4. Check the availability of dynamic address regularly 22
3.1.5. Interaction between device naming and DNS 22
3.1.6. Resolution from name to IP address 22
3.2. Discovery 22
3.2.1. Declaration 23
3.2.2 Search 27

6. Related professional topics
accounting major
I. topic selection principles
the topic selection of graation thesis should be within the scope of accounting major and conform to the characteristics of accounting major. The topic selection of graation thesis should be divided into two types: prescriptive proposition and optional proposition. When selecting the topic, we should combine with the practice of Finance and accounting in our country, and choose the practical problems with strong applicability or urgent need to be solved in the current practice as the main direction and content of the graation thesis. Encourage students to explore the problems in the reform< (2) the scope of the topic
(1) Accounting part
1. Discussion on the structure of accounting theory 2. Comparison and Enlightenment of Chinese and foreign accounting reports
3. Thinking about China's specific accounting standards 4. Thinking about the authenticity of accounting information
5. Discussion on human resource accounting 6. Discussion on Accounting policies
7. Discussion on the establishment of China's financial instruments accounting 8. Thinking about goodwill accounting
9. On the national and international characteristics of accounting Research on the revaluation and appreciation of legal property
11. On Restructuring Accounting 12. The establishment of modern enterprise system and accounting supervision
13. Thinking about the problem of bankruptcy liquidation accounting 14. Research on accounting management system
15. Research on accounting objectives 16. Research on contingencies
17. Construction of accounting discipline system 18. Legal responsibility of accounting work
15/ >19. Construction of internal accounting system 20. Discussion on accounting management system
21. Professional ethics of accountants 22. Research on consolidated accounting statements 23. Research on enterprise merger and acquisition accounting
24. Research on Debt Restructuring Accounting 25. Research on economic consequences of accounting standards and systems
26. Discussion on Capitalization of borrowing costs 27. Discussion on disclosure system of accounting information
28. Discussion on China's accounting system Accounting standards system 29. On the scope of accounting report disclosure
30. On the problems and Countermeasures of China's CPA system 31. Thinking about strengthening accounting supervision
32. Discussion on futures accounting 33. On accounting environment 34. Research on non monetary transaction accounting
35. Internal control system under modern enterprise governance mechanism 36. On the accounting supervision body under the new accounting law Department 37. The requirements of the new accounting law on Accounting 38. On the legal responsibility of accounting 39. Research on stock option accounting Financial management part
1. Empirical research on dividend policy of listed companies 2. Research on financial standard of enterprise equity allotment
3. Research on capital cost decision-making 4. Research on financial management system of enterprise / enterprise group
5. Executive compensation plan 6. Management performance evaluation system 7. Financial risk evaluation system
8. Analysis system of enterprise operation ability 9. Evaluation system of enterprise profitability
10 Crisis early warning system 11. Research on financial strategy of enterprise / enterprise group
12. Research on financial policy of enterprise / enterprise group 13. Research on investment policy of enterprise / enterprise group
14. Research on dividend policy of Enterprise Group 15. Research on investment financial standard
16. Research on enterprise value 17. Environmental guarantee system of budget management and budget mechanism
18. Research on financial problems of enterprise merger Research on the restructuring of existing assets of enterprises / enterprise groups 20. Research on the appointment system of financial directors of enterprise groups 21. Recognition of financial objectives of enterprises / enterprise groups 23. Research on investment structure of enterprises 24. Research on hierarchical management of Finance 25. Financial problems of off balance sheet financing 26. Free cash flow and enterprise value evaluation
27 Income quality and its evaluation system 28. Research on enterprise credit policy
29. Research on the separation of "three powers" of financial decision-making, implementation and supervision
30. Research on internal transfer price 31. Analysis of related party transactions of listed companies 32. Analysis of financial statements of listed companies 33. Analysis on the basis of financial information quality of listed companies
(3) Management accounting part: 1. Research on the application of variable cost method; 2. Assumptions and principles of management accounting; 3. Investment decision analysis method; 4. Research on Management Accountants and their professional ethics; 5. Research on budget management, Research on performance evaluation system and method 6. Research on ABC method
7. Research on responsibility accounting 8. Research on investment project decision 9. Research on standard cost
10. Research on strategic management accounting 11. Research on internal transfer price 12. Research on cost variance analysis 13. Research on sensitivity analysis 14. Research on cost control method
(4) Audit part
1. On the independence of internal audit; 2. On the function and role of audit under market economy; 3. On the status and role of audit in macroeconomic regulation and control; 4. On the audit objectives and the acquisition of audit evidence; 5. On the audit and economic supervision system; 6. On the improvement and development of China's audit organization system; 7. The reform and improvement of China's audit system; 8. On the legalization of audit Standardization construction
9. Strengthening of audit law enforcement and punishment 10. Audit risk and its prevention
11. Comparative audit 12. Audit of economic benefits 13. Audit of keeping and increasing the value of state-owned assets 14. Internal audit under modern enterprise system 15. Discussion on problems related to capital verification 16. Discussion on problems related to asset evaluation 17. Discussion on audit strategies 18. On the audit of internal control system (on the basis of system audit) 19. On the improvement of audit method system
20. On the construction of enterprise group internal audit system 21. On the legal responsibility of Certified Public Accountants
22. On the control and assessment of audit quality 23. On the improvement of China's audit standard system
24. On the development and improvement of China's certified public accountant audit system 25. Independent audit Research on Auditing Standards (choose one standard to study)
(5) Accounting computerization part
1. Security analysis of accounting computerization system 2. Fault tolerance and operability of accounting computerization system The current situation and development trend of accounting computerization 8. Research on network accounting
discussion on the development trend of enterprise financial accounting report, A new era of economy characterized by network and knowledge drive -- the era of knowledge economy. The financial environment of the enterprise is affected by the whole economic environment, and has also undergone great changes. Finance and accounting as an important management activity in enterprises, how to face the changing environment and better play its role is a subject that we need to continue to study. Through the analysis of the disadvantages and limitations of the traditional financial accounting report in the new environment, this paper expounds the development trend of the financial accounting report< [Key words] financial accounting report knowledge economy development

1. Introction

the history of accounting development tells us that the change of social economic environment and the change of accounting information users' demand are the two driving forces to promote the development of financial accounting. In the 21st century, the world economy has entered a new social and economic form characterized by globalization, informatization, networking and knowledge driven. Knowledge economy is defined by the organization for economic cooperation and development (OECD) as an economy based on knowledge, which takes modern science and technology as the core, and is based on the proction, storage and management of knowledge and information Economy above use and consumption. The biggest difference between knowledge economy and past economy is that the development and prosperity of economy no longer directly depends on the quantity, scale and increment of resources, capital and hardware technology, but directly depends on the accumulation and utilization of knowledge or effective information. It emphasizes the value of human resource development, especially the development of human resource creativity in economic development; It emphasizes the digitalization, networking and intellectualization of procts and services. Adapting to the change of economic environment, great changes have taken place in the financial environment of enterprises; Price changes are more frequent and intense than before; The competition of the instry intensifies; Internet is widely used in financial accounting; The rapid development of financial derivatives, and because derivatives have a small and broad leverage, which may bring huge profits, but also contains a huge risk, so people pay close attention to the report of derivatives; The intangible assets based on knowledge have increasingly become the key to the future cash flow and market value of enterprises
the current reporting system can no longer meet the needs of information users for accounting information. According to the "enterprise accounting system" implemented on January 1, 2001, the financial accounting report of an enterprise consists of accounting statements, notes to accounting statements and financial statements. The financial accounting report of an enterprise follows the specific accounting standards and adopts the standard and general format, which has the advantages of comprehensiveness and standardization. However, with the advent of the era of knowledge economy, the existing financial accounting report of an enterprise shows its defects and deficiencies because it lags behind the changes of the environment. Through the analysis of the disadvantages and limitations of the traditional financial accounting report in the new environment, this paper discusses the development trend of the financial accounting report< Second, the necessity and feasibility of financial accounting report reform. First, the necessity of financial accounting report reform. The development of accounting is closely related to the financial environment of enterprises. Since 1990s, high technology has promoted the rapid development of international economy, and the rapid change of financial innovation has brought great risks. Due to the increasing number of off balance sheet business and off balance sheet items, people have pointed out that the traditional financial statements can not fully disclose useful accounting information

7. Network accounting is the direction of accounting development in the future. Network accounting refers to the accounting activities that confirm, measure and disclose all kinds of transactions and events in the Internet environment. Network accounting is a new concept that transcends the traditional concept of time and space and adapts to the "three-dimensional view" of time, space and speed of accounting system under the network environment of knowledge economy. The emergence of the Internet has brought a great change to the global economy and the whole society. It is the "third wave" after the instrial revolution. In the recent SARS epidemic, the role of the Internet, especially e-commerce, has been highlighted. It has created a new economic organization and operation mode for enterprises. With the change of management and environment in the network era, e-commerce will become the transaction mode and the survival form of enterprises in the network era. E-commerce can be divided into four types: B to P (business to customer), B to B (business to business), P to P (indivial to indivial) and name you 0wen prele (name auction). Once enterprises get involved in the field of e-commerce, they will become a node in the global network supply chain and realize the global economy. New Internet based enterprises, Internet enterprises and virtual enterprises began to appear, and network economy graally formed. At this time, the business and management information of the enterprise runs in electronic mode, the management object and management process become computable activities, and the enterprise management realizes digitization, real-time dynamic processing, online management and remote processing. In this regard, it also requires corresponding changes in accounting, such as electronic document processing, electronic currency settlement, remote operation, dynamic accounting, online management and other traditional accounting can not do anything, but must develop network accounting to adapt to the characteristics of the network era. Network accounting is the inevitable proct of the development of network economy, the mainstream of enterprise accounting development, and the direction of future accounting development. 1、 The influence of Internet on accounting and the characteristics of network accounting 1. The influence of Internet on accounting. Internet enables enterprises to exchange and share information all over the world; Intranet technology enables enterprises to go out of the closed "local area" system, realize the internal information opening to the outside world, and realize the optimal allocation of resources in various departments of enterprises. The following changes have taken place in the environment and content of accounting information system under the Internet: (1) accounting data processing tools have changed from abacus and draft paper to high-speed computer, and can carry out remote calculation and data exchange, so as to improve the speed of data processing and information processing Information sharing is no longer limited by the scope of space 2) The carrier of accounting data has changed from paper to magnetic medium and photoelectric medium. Theoretically speaking, the change of data carrier fundamentally eliminates many technical links of classification and re classification in the process of information processing, and the multi-dimensional reorganization of information can be realized by using the same basic data, thus providing unlimited free space for the classification, reorganization, re classification and re reorganization of accounting data 3) The input and output mode of accounting information has changed from slow, one-way to high-speed and two-way, and it can meet the needs of online transactions and realize the direct input and output of timely data. At present, the construction of EDI (Electronic Data Interchange) on the Internet is in the ascendant, and the olrt on-line realtime systems begin to appear. The network environment provides the maximum and all-round information support for the accounting information system. 2. The characteristics of network accounting. With the development of Internet, the scope and frequency of financial information disclosure have been strengthened, and certain financial information has been continuously and timely disclosed, and financial disclosure has been further expanded and deepened. Accountants must follow the development of technology in the online real-time mode to carry out business activities, such as the processing and approval of electronic payment in e-commerce, the bookkeeping of electronic transactions, the online audit of balance and the online sales, and require the corresponding online accounting entries, posting, reporting and correction. Part of the information in the income statement and balance sheet is updated almost in real time, such as cash, accounts receivable, inventory and other accounts are updated at any time, which is suitable for management needs. The application of network technology makes the network accounting information processing have the characteristics of online feedback, comprehensive reflection and real-time analysis and comparison. 3. Network accounting is not accounting computerization and accounting network. Accounting computerization is a process in which computer replaces manual bookkeeping, accounting and reimbursement. It is a "revolution" in accounting technology. Accounting network is an integrated accounting information system. In a certain range (such as region, instry, enterprise group), all units no longer carry out accounting calculation, but transfer the original information to the main computer of the accounting center through the network. The main computer checks, calculates and reports, and all units can obtain the information they need through the network. The accounting characteristics of network accounting are real-time, diversified, integrated, simple, dynamic, open and intelligent. 2、 Network accounting inherits and develops traditional accounting. Network accounting inherits and develops traditional accounting. The influence and development of network accounting on the basic accounting theory and practice of traditional accounting can be divided into the following aspects: 1. In the network age, the entry, circulation and turnover of enterprise funds, as well as the transformation movement between rights and interests, have changed. The fuzzy division of labor in enterprises has changed the accounting objects. The theory of "capital movement" can not fully meet the needs of network accounting. 2. The traditional accounting assumptions need to be supplemented and improved. With the development of network accounting, the traditional accounting subject assumption, going concern assumption, accounting staging assumption and monetary measurement assumption need to be continuously supplemented and improved. In cyberspace, the enterprise is very flexible and the accounting subject changes frequently. "Virtual company" makes the accounting subject variable. Under this condition, the traditional accounting subject assumption has lost its significance. In the Internet environment, the accounting entity is very flexible and there is great uncertainty in the length of its existence. "Virtual company" can be established and terminated at any time according to the needs of business activities, and the assumption of going concern will no longer be applicable. The network company is established because of a certain business or transaction, and terminated because of the completion of the business or transaction. The ration of its existence is very flexible, which can be as long as many years or longer, or just a very short period of time as ordinary enterprises. When the existence time is uncertain, especially when the existence time is very short, it is not only a very difficult thing to divide artificially, but also has little practical significance. The allocation and amortization of costs and expenses under the assumption of accounting periodization is not necessary in network accounting. Under the condition of network technology, the accounting information is instantaneous and real-time. The financial situation and operating results of an enterprise can be known and analyzed at any time. There is no need to divide the accounting period artificially; The Internet breaks through the limitation of time and space, using electronic money and electronic data for transactions and records. The emergence of electronic money has triggered the monetary revolution and payment revolution. 3. Accounting function changes. Network accounting requires both accounting and supervision functions, especially accounting supervision function. With the application of computer information technology, accountants are liberated from trivial work, they can use more time and energy to participate in business decision-making, get accounting information timely through online access, use relevant knowledge to help decision-makers make correct and reasonable decisions, and realize the transition of accounting function from accounting type to management type. 4. The original accounting principles are affected. Accounting principles such as accrual basis and historical cost principle are influenced by the development of network accounting. In network accounting, the accounting period is equal to the transaction period, there is no problem of inter period sharing of income and expenses, and the accrual basis has lost its foundation; Under the electronic online real-time report, the cash basis is more suitable for network accounting; In the Internet environment, the market price of trading procts of network companies is active, and the establishment and dissolution of enterprises are frequent. The historical cost pricing can not fairly reflect their financial status and operating results. In the non sustainable operation stage, it can not reflect the cash flow information and reflect the lag. 5. The setting of accounting account has changed. Classified account, t-account and account written on paper can not meet the requirements of the Internet age. Network accounting uses database accounts and decentralized database systems, which can change the performance and management of enterprises. The related database procts graally occupy a larger proportion in the financial application. 6. The traditional financial report needs to be changed. The electronic financial statement of network accounting has the characteristics of real-time processing and providing information at any time, which is more suitable for the requirements of decision-makers and expands the capacity of various kinds of information. The application of Internet in financial report, on the one hand, network information technology makes the collection, processing and processing of financial data can be timely, not only fast, but also two-way communication, the timeliness of financial information has been greatly improved, and even the report readers can according to their own needs, based on the original data of financial accounting, reprocessing, Get more in-depth information; On the other hand, with the development of knowledge-based economy, the importance of human resources, environmental protection and other information in financial reports has increased rapidly. The information disclosed in the form of scheles and notes is no longer just a supplement to the accounting statements. Previously unimportant information or information that cannot be disclosed by the cost-benefit principle can be fully and timely disclosed. Therefore, the structure and content of traditional financial accounting report need to be changed greatly. 3、 The problems in the development of network accounting in the development of network accounting, there are still the following problems need to be improved: (1) the further development of network accounting, the first thing to solve is to realize the standardization and standardization of various data and statements transmitted by the network, but this involves the reform of the corresponding national financial system and management system 2) The theory of network accounting needs to be further enriched and developed. Only when the network accounting theory is enriched, can it provide a strong basis for the development of network accounting policies and regulations 3) The integrity and authenticity of data information in the process of transmission. In the network environment, data information can be transmitted through the network, electronic symbols replace accounting data, magnetic media replace paper media, and traditional confirmation means such as signature in the process of financial data flow no longer exist, so it is difficult to ensure the integrity and authenticity of information 4) The security of network system, including the prevention of virus and hacker attack.

8. Contents

I. Introction of current financial accounting report 1
(I) concept 1
(II) current situation of enterprise financial accounting report 1
II. Defects of current financial accounting report 1
(I) limitations of financial accounting report mode 1
(II) untimely and incomplete information disclosure of financial report 2
1 (3) lack of social responsibility information disclosure; (4) there are a series of tax loopholes in financial accounting reports; (5) neglect to reflect the future development prospects of enterprises; (3) lack of social responsibility information disclosure The improvement of current financial accounting report 4
(1) improve the financial accounting report mode 4
(2) improve the content of financial report and prepare real-time financial report 4
(3) prepare forecast financial statement, Provide forward-looking information 4
(4) coordinate the differences between tax law and financial report 5

defects and improvement of current financial and accounting report, The existing enterprise financial accounting report shows its defects because it lags behind the changes of the environment. The current financial accounting report mode is facing severe challenges. How to establish the financial accounting report mode to adapt to the economic development and the requirements of the times has become a hot issue. Starting from the analysis of the defects and improvement methods of the general financial accounting report, this paper discusses the idea of the ideal financial accounting report, improves a series of defects of the financial accounting report, and constantly meets the needs of information users< (1) concept
the so-called financial accounting report refers to the document provided by an enterprise to reflect the financial status of an enterprise on a specific date and the operating results, cash flow and other accounting information of an accounting period< (2) the current situation of enterprise financial accounting report
China's current financial reporting system, together with the financial accounting system, has graally developed through three accounting reforms in the past 50 years, forming the current three statement system of balance sheet, income statement and cash flow statement. It should be said that the three tables system basically meets the purpose of providing information users with useful information for decision-making, and plays an important role in China's national economic and social development. However, with the changes of social economic environment and the needs of information users, and with the advent of the new century, many deficiencies and defects in the current financial reporting system have become more and more obvious, which has become an important blocking factor to play the function of the financial reporting system< (1) the limitation of the financial accounting report mode
the existing financial accounting report mode has great limitations. The current financial report is based on the analysis, confirmation, recording and reporting of the past transactions and events, and all the information is just a summary of the past, It is difficult to meet the urgent needs of information users to provide predictive information about the future economic activities of enterprises based on science. With the aggravation of competition, the economic situation has changed dramatically. The business types, business risks and financial risks of enterprises will change in a timely manner. The financial situation of enterprises may change fundamentally in a short period of time. Therefore, the current financial accounting report system lags behind seriously, which is a major limitation of the financial accounting report mode
the current financial reporting system has a single way of disclosure. The current financial reporting system adopts standard and general financial reports for information disclosure. This kind of report mode has the advantages of economy and wide applicability, but it ignores the difference of information demand and use among different information users. The current financial reporting model focuses on hard assets, but fails to reveal soft assets such as intellectual capital, intellectual property rights and human resources. In the era of knowledge economy, soft assets are the driving force of the future cash flow and market value of enterprises, and their importance is increasingly prominent. In some high-tech enterprises and large enterprises, the proportion of intangible assets in the total assets and its role can not be ignored. However, the traditional financial report can not fully reflect this
some financial accounting reporting models overemphasize profit analysis and ignore other information. Because of the enterprise's desire for profit, the current enterprise financial report overemphasizes the ratio of income and expenses, that is, the analysis of the final profit, and ignores the disclosure of other important information. On the one hand, the information includes the analysis of assets and liabilities, the actual cash flow status and other financial information, on the other hand, it also includes the social reputation, social responsibility, source of goods, sales and other channels of the enterprise. In other words, from the current report, users can not understand the financial situation of the enterprise through these aspects of information display. This is also the limitation of the current enterprise financial accounting report< (2) the information disclosure of financial report is not timely and the content is not complete
1. The information disclosure is not timely and the reliability is low
the current financial accounting report focuses on the summary of historical data, most of which are just various statements and the listing of figures, although after the processing and analysis of accounting information, especially the financial accounting report cycle of some enterprises is long and the time limit is too wide, The annual statements are required to be reported in the last four months of the year. It can be imagined that the lag of such information can not meet the needs of enterprises and related business organizations, such as rapid decision-making and investment evaluation. However, this kind of accounting report based on historical cost can not analyze the future development decision-making status of enterprises, lack of predictability, and can not foresee the possible business risks, Especially for the financial instruments with strong price volatility, it is unable to present timely warning, which leads to serious consequences such as decision-making mistakes of supervision and management departments or enterprises< The content of information disclosure is not comprehensive and complete
the current financial accounting report information in China is too narrow to meet the needs of information users. Therefore, we should try our best to make the information disclosure more detailed. Information disclosure is not sufficient and standard. Information can not be disclosed in the financial statements, but it is very important information for enterprises, and it is a necessary supplement to the financial statements. The disclosure of off balance sheet information in current financial reports can not meet the needs of information users in terms of quantity or quality. Therefore, it is necessary to standardize the information disclosure. This is because with the coming of the era of knowledge economy and the change of the internal and external environment of enterprises, the users of financial accounting reports have increased greatly. In addition to the direct investors and creditors of enterprises, there are also the government, customers, social partners and the public. However, the current enterprise financial report usually does not report the accounting information that has nothing to do with the transaction but is very important to a certain party when it is provided to the users. Therefore, the lack of information in a certain aspect will not affect the relevant stakeholders immediately, but it has a negative impact on the future business decisions of the enterprise and the use of other users, so it can not meet the needs of all stakeholders< The rise of knowledge economy has changed the form and structure of economic resources used by enterprises. How can an enterprise let the outside world know what responsibilities it has done for the healthy development of society and ecological environment? How does it perform these ties? We can't see it from traditional financial reports. If an enterprise wants to be recognized by the society, it is not enough to issue a financial report, because it is by no means a "show". Generally speaking, corporate social responsibility information should include the following aspects: enterprise economic benefits and their distribution; Investment and utilization of human resources; Contribution to the community; The contribution of improving ecological environment; Performance and safety of procts or services< (4) there are a series of tax loopholes in financial accounting reports.
Ge Jiashu and Du Xingqiang wrote in the book the development trend of contemporary accounting: the reliability of single accounting data and the singleness of a series of accounting data reflected in financial statements after subjective judgment, analysis, synthesis, processing and summary of enterprise accountants It seems that there are a series of loopholes in the reliability of a very accurate project< Loophole 1: amortization of start-up expenses
loophole 2: dection of interest expenses
loophole 3: Determination of transfer pricing
loophole 4: clever use of leasing
loophole 5: conversion of fixed assets repair and improvement
loophole 6: treatment of R & D cost
loophole 7: postponement of profit-making year
loophole 8: arrangement of capital gains and dividends When making the income tax return, we need to adjust the tax according to the difference with the tax law, and the adjustment process is reflected by the detailed items of the return< (5) neglecting to reflect the future development prospects of enterprises
the existing financial and accounting reports neglect to reflect the risks and uncertainties faced by enterprises in their business activities and neglect to reflect the future development prospects of enterprises. Traditional financial report is mainly based on historical cost in measurement attribute. Its task is to provide historical financial information for enterprises, that is, "to provide historical images of economic activities and their results based on past transactions and events with monetary amount", In particular, the information in financial statements is mainly oriented to the past. The decision-making of users is future oriented. Although historical information can play a certain role in predicting the future, it is obvious that users can not only make decisions based on historical information. Forward looking information about the future development of enterprises is becoming increasingly important in users' decision-making< Third, the improvement of the current financial accounting report (1) the improvement of the financial accounting report model (2) the current financial accounting report system must change the current accounting model in order to meet the special needs of using the future free cash flow to evaluate the enterprise value. However, it is unrealistic to change the current accounting mode to meet the needs of enterprise value evaluation, both theoretically and practically. Financial reporting should meet the information needs of relevant interest groups as far as possible, and adopt the combination of normative method and empirical method to determine the information needs of users, so as to establish a practical financial reporting framework system< (2) improve the content of financial report and prepare real-time financial report
in China, the phenomenon of accounting information distortion is serious, so we should emphasize the authenticity and reliability of accounting information. There is no doubt that the users of accounting information always require both reliability and relevance, in order to better broaden the scope and content of financial report information disclosure. But sometimes they are contradictory. At this time, how do we choose? It's a waste of effort to get irrelevant information. " If the information can be verified, we can be sure that it reflects the intended content, and there is no bias in the selection of report content
the current financial accounting report should fully disclose the reliability of the report

9. Unknown_Error