Virtual currency financial accounting thesis
Publish: 2021-04-16 06:01:39
1. Human flesh search is a kind of network query mechanism that uses human participation to provide pure search engine information. In short, the so-called "human flesh search" is a network way to search other people's privacy information. Obviously, human flesh search inevitably involves personal privacy, and the disputes about human flesh search are also legal issues. What legal issues does human flesh search touch? How can legal science diagnose human flesh search? From the definition and operation practice of human flesh search, the main motive of this engine technology is to mine other people's privacy information, which is also the main function of human flesh search. Therefore, human flesh search will first touch personal privacy. The right of privacy is one of the specific personality rights enjoyed by natural persons (citizens), which takes personal natural information and behavior information as the right object. The right to privacy is protected by law and shall not be infringed upon by others. The main forms of infringement of privacy are prying, leaking, spreading and abusing. Once the right of privacy is infringed, it constitutes a tort and should bear the corresponding tort liability. The activity mechanism of human flesh search is as follows: once the human flesh object is found, the Internet people can search its privacy information as widely as they can, and then provide search convenience for users. It can be seen that the privacy of those who are "human flesh" may be infringed
What's abominable is that human flesh search not only discloses other people's privacy, but also fabricates facts, insults, slanders, exaggerates and denounces human flesh objects. Such behavior can easily touch other people's right to reputation. The right of reputation is also one of the specific personality rights enjoyed by natural persons (citizens). It takes the rection of social evaluation as the judgment standard of infringement, and the main means leading to the rection of social evaluation are insult and slander. In the process of human flesh search, many netizens, out of indignation, describe the object of human flesh search poorly and speak rudely, and a large number of abusive and insulting words pervade the Internet. This will cause the adverse consequences of reputation damage to the parties. Whether the right of privacy is violated or the right of reputation is damaged, it will inevitably cause the loss of personality to the protagonist of "human flesh gate"
the harm of human flesh search is not limited to the direct infringement mentioned above. What's more serious is that with the help of human flesh search information, intrusive behaviors are implemented in reality, such as making harassing phone calls, posting newspapers with indecent words on the door, etc. Obviously, the harm of human flesh search has spread from cyberspace to the real world. Such a series of infringement followed, and finally staged China's "first case of human flesh search", the victims eventually sued the perpetrators and related websites in court, and finally won[ 1]
it is not difficult to see that human flesh search can almost be equated with tort. Many people even call for severe punishment of human flesh searchers, and even advocate banning human flesh search. It is true that legal science can diagnose specific cases of human flesh search, and can give legal technology analysis and value evaluation, but the emergence and development of human flesh search and its practice seem to prove that human flesh search is not only a legal problem. In the period of social transformation, especially the information explosion in the Internet age, people's curiosity about new things and the psychological depression accumulated by the fast-paced life are easy to break out instantaneously. Human flesh searchers would rather bear the pressure of legal risk and public opinion condemnation, but also play the Internet carnival that hurts the parties, and experience the stimulation brought by human flesh search game
despite the rapid development of human flesh search in China in recent years, foreign human flesh search has been growing healthily and soundly. It not only has considerable commercial profits, but also consciously abides by the legal rules, making human flesh search develop rationally along the road of legalization and commercialization, Its users naturally regard human flesh search as a normal and necessary human interactive help service. In contrast, in China, when people hear about human flesh search, they don't seem to regard it as a good thing at all. In most people's eyes, human flesh search may be a bad online game or a boring online farce. The reason why human flesh search is so biased is that the search engine is almost at the edge of the law
in fact, as a new thing, human flesh search should not be knocked down. We should dialectically analyze the advantages and disadvantages of human flesh search and comprehensively understand its impact on people and society. As a way to provide information, human flesh search undoubtedly provides convenience for Internet users in many aspects. With the development of society, it is a legitimate right for people to obtain and possess a certain amount of information, which is also an internal demand of people as a member of the social system. In the field of human rights and public interests, people not only have the right to know, but also have the right and obligation to exercise social supervision and public opinion supervision. When the infringement and even the criminal act or the events that affect the national interests and social interests occur, it is necessary to verify and condemn the parties. At this time, with the help of human flesh search, by absorbing the insiders to participate in the shortcut provided by information, the parties are often easy to be accurately "human flesh" out. The positive function of human flesh search is not only reflected in the supervision of the perpetrators of the search, such as looking for relatives and good people to find stakeholders in the action, human flesh search can also perform extraordinary, with the help of public power, effectively screen information resources, show the search results that people need. In addition, from the development practice of human flesh search, its function has not only been limited to the search of people, but also penetrated into the search field of other information, gathering netizens' enthusiasm and displaying its search skills
if we say that as a network search method or technology, human flesh search shows its value because of its positive functions, then people's use of human flesh search may make its own functions deviate from the track and slide into the negative field which is easy to cause condemnation and resentment. Judging from the cases of human flesh search that have happened in reality, the reason why human flesh search has encountered a lot of criticism is not that human flesh search itself has inherent infringement toxin, but that the operators of this game ignore the legitimate rights and interests of human flesh search objects, and consider the value of the event itself and the legitimacy of the rights and interests of search objects, It seems that netizens have shifted the balance of interests to the degree of condemnation of the event itself, and without thinking, they think that the value of condemning and exposing human flesh search objects is far more important than the protection of their legitimate rights and interests. At this time, the moral trial goes beyond the legal bottom line. When more and more people regard themselves as moral judges, the rights and obligations endowed by law are completely ignored. As a result, once encounter human flesh search events, often instantly gathered a large number of people, in full swing to expose the abominable face of human flesh search
at this moment, the search objects who have been collectively investigated and tried are undoubtedly suffering from privacy disclosure and rights erosion. The culprit of this result is not human flesh search, but all kinds of tort mentioned at the beginning of this article. In other words, it is not the human flesh search itself that leads to infringement, but the human flesh searcher's behavior angers the victim. To be fair, human flesh searchers are not born with infringement motivation. In many cases, human flesh searchers may not do it intentionally, but connive at the madness of human flesh searchers because of the lack of guidelines for their behavior. This is exactly the case in reality. The laws and regulations directly related to human flesh search are in a blank state. In case of infringement cases caused by human flesh search, we have to apply the general norms of tort liability. It can be said that human flesh search is drifting away from the edge of the law
is the "human flesh search", which is on the edge of the law, a ban or a legislative gap[ 2] According to the previous interpretation of the positive function of human flesh search, combined with the healthy operation practice of foreign human flesh search, starting from the development space and actual needs of human flesh search in China, rather than stifling this new thing by banning human flesh search, it is better to reasonably regulate the behavior of human flesh search through scientific legislation. This is almost a consensus[ 3] Moreover, from the perspective of the current legal norms, it is not lack of legal basis to identify the composition of tort. From the perspective of the general adjustment function of law, China's current law is not powerless in regulating the tort of human flesh search. The first case of human flesh search, which has made a judgment and has been partially implemented, also invokes the current tort legal norms. However, human flesh search as a type of network infringement, because of its own particularity, can not but urge legislators to pay special attention to its responsibility distribution
in this regard, an effective way should be to reasonably define the liability space of human flesh search infringement. In terms of the liability involved in human flesh search infringement, both the website and the specific behavior of human flesh search are likely to be responsible. However, the key to determine the subject of responsibility lies in the elements of responsibility. Therefore, it is very important to design the review system and imputation principle. According to the existing tort laws and regulations, the responsibility of the specific operators of human flesh search can be adjusted. There is no doubt that the organizers, privacy information providers and other forms of infringers who are in line with the composition of tort liability will be subject to tort liability. What kind of attitude should be adopted to determine the responsibility of the website? In view of the consideration of the overall development of the Internet and the positive function of human flesh search, it is more appropriate to impose the ty of ex post review on the websites involved in human flesh search. The so-called "post review" is mainly after the plaintiff considers that his rights and interests are infringed by the human flesh search behavior of the website and issues a relief request to him, or there is sufficient evidence to show that the website can take measures to stop it[ 4] It can be seen that the rule of review after the event contains the principle of fault imputation, that is, only when the website is at fault can it become the subject of liability and bear joint and several tort liability[ 5]
of course, from the perspective of legal norms of human flesh search, legislation should not only be limited to tort liability, but also make reasonable norms on the scope of application, search content, rights and obligations of relevant parties, supervision and management of human flesh search. Incidentally, some members of the Standing Committee and deputies of the National People's Congress have suggested that the criminal law should be used to regulate human flesh search and the criminal responsibility of the perpetrators of human flesh search should be investigated. The author does not agree with this. In recent years, human flesh search has just started in China, which is still a new thing. To deal with this means of network search, we should not completely eliminate human flesh search by means of strict prohibition, and we should not let human flesh search expand infinitely. However, as a legislative act, the regulation and adjustment of human flesh search behavior should be carried out step by step. According to the specific operation practice of human flesh search behavior, the corresponding legislation should be introced timely, instead of taking a heavy attack from the beginning, regarding human flesh search as a criminal tool and demoting the human flesh search actor as a "criminal". China's criminal legislation declares the principle of a legally prescribed punishment for a specified crime
What's abominable is that human flesh search not only discloses other people's privacy, but also fabricates facts, insults, slanders, exaggerates and denounces human flesh objects. Such behavior can easily touch other people's right to reputation. The right of reputation is also one of the specific personality rights enjoyed by natural persons (citizens). It takes the rection of social evaluation as the judgment standard of infringement, and the main means leading to the rection of social evaluation are insult and slander. In the process of human flesh search, many netizens, out of indignation, describe the object of human flesh search poorly and speak rudely, and a large number of abusive and insulting words pervade the Internet. This will cause the adverse consequences of reputation damage to the parties. Whether the right of privacy is violated or the right of reputation is damaged, it will inevitably cause the loss of personality to the protagonist of "human flesh gate"
the harm of human flesh search is not limited to the direct infringement mentioned above. What's more serious is that with the help of human flesh search information, intrusive behaviors are implemented in reality, such as making harassing phone calls, posting newspapers with indecent words on the door, etc. Obviously, the harm of human flesh search has spread from cyberspace to the real world. Such a series of infringement followed, and finally staged China's "first case of human flesh search", the victims eventually sued the perpetrators and related websites in court, and finally won[ 1]
it is not difficult to see that human flesh search can almost be equated with tort. Many people even call for severe punishment of human flesh searchers, and even advocate banning human flesh search. It is true that legal science can diagnose specific cases of human flesh search, and can give legal technology analysis and value evaluation, but the emergence and development of human flesh search and its practice seem to prove that human flesh search is not only a legal problem. In the period of social transformation, especially the information explosion in the Internet age, people's curiosity about new things and the psychological depression accumulated by the fast-paced life are easy to break out instantaneously. Human flesh searchers would rather bear the pressure of legal risk and public opinion condemnation, but also play the Internet carnival that hurts the parties, and experience the stimulation brought by human flesh search game
despite the rapid development of human flesh search in China in recent years, foreign human flesh search has been growing healthily and soundly. It not only has considerable commercial profits, but also consciously abides by the legal rules, making human flesh search develop rationally along the road of legalization and commercialization, Its users naturally regard human flesh search as a normal and necessary human interactive help service. In contrast, in China, when people hear about human flesh search, they don't seem to regard it as a good thing at all. In most people's eyes, human flesh search may be a bad online game or a boring online farce. The reason why human flesh search is so biased is that the search engine is almost at the edge of the law
in fact, as a new thing, human flesh search should not be knocked down. We should dialectically analyze the advantages and disadvantages of human flesh search and comprehensively understand its impact on people and society. As a way to provide information, human flesh search undoubtedly provides convenience for Internet users in many aspects. With the development of society, it is a legitimate right for people to obtain and possess a certain amount of information, which is also an internal demand of people as a member of the social system. In the field of human rights and public interests, people not only have the right to know, but also have the right and obligation to exercise social supervision and public opinion supervision. When the infringement and even the criminal act or the events that affect the national interests and social interests occur, it is necessary to verify and condemn the parties. At this time, with the help of human flesh search, by absorbing the insiders to participate in the shortcut provided by information, the parties are often easy to be accurately "human flesh" out. The positive function of human flesh search is not only reflected in the supervision of the perpetrators of the search, such as looking for relatives and good people to find stakeholders in the action, human flesh search can also perform extraordinary, with the help of public power, effectively screen information resources, show the search results that people need. In addition, from the development practice of human flesh search, its function has not only been limited to the search of people, but also penetrated into the search field of other information, gathering netizens' enthusiasm and displaying its search skills
if we say that as a network search method or technology, human flesh search shows its value because of its positive functions, then people's use of human flesh search may make its own functions deviate from the track and slide into the negative field which is easy to cause condemnation and resentment. Judging from the cases of human flesh search that have happened in reality, the reason why human flesh search has encountered a lot of criticism is not that human flesh search itself has inherent infringement toxin, but that the operators of this game ignore the legitimate rights and interests of human flesh search objects, and consider the value of the event itself and the legitimacy of the rights and interests of search objects, It seems that netizens have shifted the balance of interests to the degree of condemnation of the event itself, and without thinking, they think that the value of condemning and exposing human flesh search objects is far more important than the protection of their legitimate rights and interests. At this time, the moral trial goes beyond the legal bottom line. When more and more people regard themselves as moral judges, the rights and obligations endowed by law are completely ignored. As a result, once encounter human flesh search events, often instantly gathered a large number of people, in full swing to expose the abominable face of human flesh search
at this moment, the search objects who have been collectively investigated and tried are undoubtedly suffering from privacy disclosure and rights erosion. The culprit of this result is not human flesh search, but all kinds of tort mentioned at the beginning of this article. In other words, it is not the human flesh search itself that leads to infringement, but the human flesh searcher's behavior angers the victim. To be fair, human flesh searchers are not born with infringement motivation. In many cases, human flesh searchers may not do it intentionally, but connive at the madness of human flesh searchers because of the lack of guidelines for their behavior. This is exactly the case in reality. The laws and regulations directly related to human flesh search are in a blank state. In case of infringement cases caused by human flesh search, we have to apply the general norms of tort liability. It can be said that human flesh search is drifting away from the edge of the law
is the "human flesh search", which is on the edge of the law, a ban or a legislative gap[ 2] According to the previous interpretation of the positive function of human flesh search, combined with the healthy operation practice of foreign human flesh search, starting from the development space and actual needs of human flesh search in China, rather than stifling this new thing by banning human flesh search, it is better to reasonably regulate the behavior of human flesh search through scientific legislation. This is almost a consensus[ 3] Moreover, from the perspective of the current legal norms, it is not lack of legal basis to identify the composition of tort. From the perspective of the general adjustment function of law, China's current law is not powerless in regulating the tort of human flesh search. The first case of human flesh search, which has made a judgment and has been partially implemented, also invokes the current tort legal norms. However, human flesh search as a type of network infringement, because of its own particularity, can not but urge legislators to pay special attention to its responsibility distribution
in this regard, an effective way should be to reasonably define the liability space of human flesh search infringement. In terms of the liability involved in human flesh search infringement, both the website and the specific behavior of human flesh search are likely to be responsible. However, the key to determine the subject of responsibility lies in the elements of responsibility. Therefore, it is very important to design the review system and imputation principle. According to the existing tort laws and regulations, the responsibility of the specific operators of human flesh search can be adjusted. There is no doubt that the organizers, privacy information providers and other forms of infringers who are in line with the composition of tort liability will be subject to tort liability. What kind of attitude should be adopted to determine the responsibility of the website? In view of the consideration of the overall development of the Internet and the positive function of human flesh search, it is more appropriate to impose the ty of ex post review on the websites involved in human flesh search. The so-called "post review" is mainly after the plaintiff considers that his rights and interests are infringed by the human flesh search behavior of the website and issues a relief request to him, or there is sufficient evidence to show that the website can take measures to stop it[ 4] It can be seen that the rule of review after the event contains the principle of fault imputation, that is, only when the website is at fault can it become the subject of liability and bear joint and several tort liability[ 5]
of course, from the perspective of legal norms of human flesh search, legislation should not only be limited to tort liability, but also make reasonable norms on the scope of application, search content, rights and obligations of relevant parties, supervision and management of human flesh search. Incidentally, some members of the Standing Committee and deputies of the National People's Congress have suggested that the criminal law should be used to regulate human flesh search and the criminal responsibility of the perpetrators of human flesh search should be investigated. The author does not agree with this. In recent years, human flesh search has just started in China, which is still a new thing. To deal with this means of network search, we should not completely eliminate human flesh search by means of strict prohibition, and we should not let human flesh search expand infinitely. However, as a legislative act, the regulation and adjustment of human flesh search behavior should be carried out step by step. According to the specific operation practice of human flesh search behavior, the corresponding legislation should be introced timely, instead of taking a heavy attack from the beginning, regarding human flesh search as a criminal tool and demoting the human flesh search actor as a "criminal". China's criminal legislation declares the principle of a legally prescribed punishment for a specified crime
2. Research on the innovation of China's commercial monetary economy and financial procts
analysis on the legal issues of financing monetary economy rights and interests protection in export insurance
the application of VaR in the credit risk management of commercial monetary economy
on RAROC, the core method of comprehensive risk management of monetary economy
the strategic choice of China's transnational operation of monetary economy
innovation of monetary economy business model based on value chain
Research on the development of urban commercial monetary economy after China's entry into WTO
empirical analysis on the competitiveness of rural commercial monetary economy in China
analysis on the competitiveness of urban commercial monetary economy in China
discussion on customer satisfaction of commercial monetary economy enterprises
measurement of human capital value of monetary economy and its contribution
on brand building of private business of commercial monetary economy in China Research on the causes and Countermeasures of non-performing assets of state-owned commercial monetary economy Research on the application of foreign capital in the performance management of China's commercial monetary economy
Research on the legal supervision system of foreign capital monetary economy
discussion on the public function of state-owned commercial monetary economy
Research on the development and Countermeasures of China's commercial monetary economy intermediary business
Research on the bottleneck and Countermeasures of China's monetary economy insurance development
Research on the influencing factors and Countermeasures of China's commercial monetary economy information disclosure Effect research
on the relationship between the government and the state-owned commercial monetary economy management
on the development of China's private monetary economy
on the construction of online monetary economy of China Merchants monetary economy
on the institutional change of commercial monetary economy
on the reconstruction of customer management of China's commercial monetary economy
the application of VAR model in the market risk management of China's commercial monetary economy />The theory of customer relationship management and the application of information technology in China's commercial monetary economy
analysis on the legal issues of financing monetary economy rights and interests protection in export insurance
the application of VaR in the credit risk management of commercial monetary economy
on RAROC, the core method of comprehensive risk management of monetary economy
the strategic choice of China's transnational operation of monetary economy
innovation of monetary economy business model based on value chain
Research on the development of urban commercial monetary economy after China's entry into WTO
empirical analysis on the competitiveness of rural commercial monetary economy in China
analysis on the competitiveness of urban commercial monetary economy in China
discussion on customer satisfaction of commercial monetary economy enterprises
measurement of human capital value of monetary economy and its contribution
on brand building of private business of commercial monetary economy in China Research on the causes and Countermeasures of non-performing assets of state-owned commercial monetary economy Research on the application of foreign capital in the performance management of China's commercial monetary economy
Research on the legal supervision system of foreign capital monetary economy
discussion on the public function of state-owned commercial monetary economy
Research on the development and Countermeasures of China's commercial monetary economy intermediary business
Research on the bottleneck and Countermeasures of China's monetary economy insurance development
Research on the influencing factors and Countermeasures of China's commercial monetary economy information disclosure Effect research
on the relationship between the government and the state-owned commercial monetary economy management
on the development of China's private monetary economy
on the construction of online monetary economy of China Merchants monetary economy
on the institutional change of commercial monetary economy
on the reconstruction of customer management of China's commercial monetary economy
the application of VAR model in the market risk management of China's commercial monetary economy />The theory of customer relationship management and the application of information technology in China's commercial monetary economy
3. It may be that the downloaded WiFi application causes problems with the network card driver. It is recommended that you uninstall the software, re install the network card driver and try again.
4. There is no doubt that international finance and network finance are century challenges to traditional finance, which has a qualitative leap compared with traditional finance. They adopt advanced network computing mode, and the system is incomparable to traditional finance in real-time and dynamic control of enterprise financial information. International finance and network finance have great expansion in accounting functions; Both international finance and Internet finance have business model and enterprise operation model; Both of them can realize remote financial operation and centralized financial management< First, the impact of network economy on the development of accounting under the modern information technology. In today's highly developed network economy, the boundary of "enterprise" under the assumption of accounting subject will become blurred. The denotation of accounting subject is constantly changing, and "network company" and "virtual company" make the space scope of accounting not only the real enterprise under the assumption of traditional accounting subject, but also make the accounting subject correspond to the relationship between "virtual" and "real". With highly developed communication and information technology as the necessary material support, virtual enterprises compete through cooperation, and have high flexibility and flexibility. They are rapidly restructured and dissolved in cyberspace, which leads to the diversification and uncertainty of accounting subjects. Therefore, under the network economy, the definition of "accounting entity" may be more accurate
with the development of virtual companies and online banking, the traditional single currency accounting measurement will be broken, and the transactions between enterprises will no longer use visible and palpable banknotes and documents as trading media, but will be replaced by "multi currency" and "electronic currency". WWW and the trend of global economic integration make the global trade more and more frequent. At the same time, the rapid development of Internet technology makes the online business more and more common. Accordingly, the payment method will also change from the existing paper cash, check, draft and other settlement methods to the e-cash, e-check, e-credit card and other online settlement methods. The emergence of e-money has led to the revolution of money and payment, which makes money become the concept of money and weakens the assumption of bookkeeping standard currency. At the same time, the emergence of e-money makes funds run at a high speed among enterprises and banks, aggravates the instability of money demand, and seriously affects the operation mode of controlling the amount of money. In addition, the international capital flow speeds up, and the capital decision can be completed instantly. All these increase the currency risk faced by accounting, and pose a severe challenge to the assumption of constant currency value. In the face of network economy, some experts suggest that the traditional monetary measurement assumption should be changed to electronic monetary measurement assumption
2. The timeliness of accounting is guaranteed. Accounting under the condition of network economy is different from the traditional manual accounting and the simple simulation of computer application. The collection, processing, processing and disclosure of accounting information are developing in the direction of electronic and network. The accounting system, which has been internalized as a part of in-tranet, can keep information communication with various business departments at any time through real-time access to the database, fundamentally changing the lagging situation of mutual asymmetry between finance and business, and coordinating and synchronizing the financial resource allocation and business operation of enterprises, which is concive to the optimization of resource allocation. At the same time, the real-time of financial data processing is a major feature of network finance. No matter the business occurs outside or inside the enterprise, once confirmed, it will be stored in the corresponding server and sent to the financial information system for detection at any time. The business information will be transformed in real time and automatically generate dynamic statements reflecting various business operations, and report financial information. The users of financial information can know and master the operation and financial status of enterprises at any time. The accuracy, timeliness and risk controllability of enterprise managers using real-time financial information to make decisions will be obvious
3. Information is measured as an asset. Under the network economy, the value-added ability of information is graally surpassing the value-added ability of capital. With the process of assets from tangible to intangible, a new information asset "domain name" has begun to attract people's attention. Like a trademark, a domain address must be applied for and registered by Lana, a global domain name organization, before it can be used. Domain address is often closely related to the name, trademark and proct name of an enterprise. In e-commerce, a website represents an enterprise, whether it is a "virtual enterprise" or a "entity enterprise". Only through the domain name website can an enterprise conct domestic and international exchanges and engage in transnational business on the Internet. There are different opinions on how to measure this asset. However, it is generally believed that domain name should be another important intangible asset after patent, trademark, know-how and goodwill, and the measurement method of intangible assets should be adopted
4. The value of accounting human resources is changing. In the network economy, a new era of financial management network financial era has come. Network finance is built on the basis of network, using network technology and e-commerce to introce the original financial system into network technology. With its introction and application, the operation of enterprises has gone beyond the limitation of time and space. In terms of management mode, the traditional financial management mode has been cut off. Business collaboration, remote processing, online management and other modes have been realized. Online office, remote office, decentralized office and mobile office are supported; At the same time, in terms of information provision, remote report, remote audit and online financial information query are realized. Compared with the traditional accounting and accounting supervision with abacus, paper and pen, there are great differences. Therefore, in addition to the knowledge of accounting, finance, taxation, finance, law, audit, marketing and enterprise management, accountants must also skillfully use network finance to achieve accounting, accounting analysis, business forecast and decision-making, so as to provide timely and reliable economic information for enterprises and ultimately achieve the goal of maximizing enterprise value
with the development of virtual companies and online banking, the traditional single currency accounting measurement will be broken, and the transactions between enterprises will no longer use visible and palpable banknotes and documents as trading media, but will be replaced by "multi currency" and "electronic currency". WWW and the trend of global economic integration make the global trade more and more frequent. At the same time, the rapid development of Internet technology makes the online business more and more common. Accordingly, the payment method will also change from the existing paper cash, check, draft and other settlement methods to the e-cash, e-check, e-credit card and other online settlement methods. The emergence of e-money has led to the revolution of money and payment, which makes money become the concept of money and weakens the assumption of bookkeeping standard currency. At the same time, the emergence of e-money makes funds run at a high speed among enterprises and banks, aggravates the instability of money demand, and seriously affects the operation mode of controlling the amount of money. In addition, the international capital flow speeds up, and the capital decision can be completed instantly. All these increase the currency risk faced by accounting, and pose a severe challenge to the assumption of constant currency value. In the face of network economy, some experts suggest that the traditional monetary measurement assumption should be changed to electronic monetary measurement assumption
2. The timeliness of accounting is guaranteed. Accounting under the condition of network economy is different from the traditional manual accounting and the simple simulation of computer application. The collection, processing, processing and disclosure of accounting information are developing in the direction of electronic and network. The accounting system, which has been internalized as a part of in-tranet, can keep information communication with various business departments at any time through real-time access to the database, fundamentally changing the lagging situation of mutual asymmetry between finance and business, and coordinating and synchronizing the financial resource allocation and business operation of enterprises, which is concive to the optimization of resource allocation. At the same time, the real-time of financial data processing is a major feature of network finance. No matter the business occurs outside or inside the enterprise, once confirmed, it will be stored in the corresponding server and sent to the financial information system for detection at any time. The business information will be transformed in real time and automatically generate dynamic statements reflecting various business operations, and report financial information. The users of financial information can know and master the operation and financial status of enterprises at any time. The accuracy, timeliness and risk controllability of enterprise managers using real-time financial information to make decisions will be obvious
3. Information is measured as an asset. Under the network economy, the value-added ability of information is graally surpassing the value-added ability of capital. With the process of assets from tangible to intangible, a new information asset "domain name" has begun to attract people's attention. Like a trademark, a domain address must be applied for and registered by Lana, a global domain name organization, before it can be used. Domain address is often closely related to the name, trademark and proct name of an enterprise. In e-commerce, a website represents an enterprise, whether it is a "virtual enterprise" or a "entity enterprise". Only through the domain name website can an enterprise conct domestic and international exchanges and engage in transnational business on the Internet. There are different opinions on how to measure this asset. However, it is generally believed that domain name should be another important intangible asset after patent, trademark, know-how and goodwill, and the measurement method of intangible assets should be adopted
4. The value of accounting human resources is changing. In the network economy, a new era of financial management network financial era has come. Network finance is built on the basis of network, using network technology and e-commerce to introce the original financial system into network technology. With its introction and application, the operation of enterprises has gone beyond the limitation of time and space. In terms of management mode, the traditional financial management mode has been cut off. Business collaboration, remote processing, online management and other modes have been realized. Online office, remote office, decentralized office and mobile office are supported; At the same time, in terms of information provision, remote report, remote audit and online financial information query are realized. Compared with the traditional accounting and accounting supervision with abacus, paper and pen, there are great differences. Therefore, in addition to the knowledge of accounting, finance, taxation, finance, law, audit, marketing and enterprise management, accountants must also skillfully use network finance to achieve accounting, accounting analysis, business forecast and decision-making, so as to provide timely and reliable economic information for enterprises and ultimately achieve the goal of maximizing enterprise value
5. Accounting standards are the norms and standards that accountants should follow when they carry out accounting activities. They are the basis for the evaluation of accounting work. They mainly make rules and requirements for the recognition, measurement, recording and reporting of accounting elements such as assets, liabilities, owner's equity, income, expenses and profits. There are two functions of accounting standards: one is to standardize accounting proceres such as confirmation, measurement and reporting or disclosure, so that financial accounting reports can be prepared according to unified standards; The second is as a guide to read financial accounting report, so that users have a common understanding of financial accounting report. The combination of the two is the basis and foundation of accounting function
since the 1990s, with the development of China's securities market, there are more and more non monetary transactions, including asset replacement and equity exchange. On the one hand, these businesses provide a new way for enterprises to carry out proction and operation and speed up capital turnover, but at the same time, they also proce some negative effects, and sometimes even become a means for enterprises to manipulate profits. In order to adapt to the change of enterprise operation mode and the development of securities market, standardize the accounting and disclosure of relevant information of non monetary transactions, the Ministry of Finance issued the accounting standards for non monetary transactions on June 28, 1999, which has been implemented since January 1, 2000, and standardized the accounting and disclosure of relevant information of non monetary transactions. However, in recent years, some problems exposed in China's securities market have aroused widespread concern from all walks of life, and these problems are more or less related to the accounting of listed companies, which urges the Ministry of Finance and other accounting management departments to pay more attention to the quality of accounting information and make up their minds to formulate corresponding measures to protect the interests of small and medium investors. To this end, the Ministry of Finance revised the "accounting standards - non monetary transactions" on January 18, 2001, and required it to be implemented in all enterprises nationwide from January 1, 2001. Since the implementation of the new standards in recent three years, it has increased the difficulty for listed companies to inflate profits, partially restrained related party transactions, and cracked down on speculative activities in the securities investment market. There is no doubt that the new standards have played a positive role in standardizing the accounting of non monetary transactions in China. However, everything has its two sides. There are some problems in the implementation of the new standard, and the consequences are worth pondering. The author tries to talk about his own understanding and suggestions on this criterion<
I. definition of monetary assets and non monetary assets
the accounting standards - non monetary transactions defines monetary assets as "cash held and assets to be received in fixed or fixed amount of currency", and illustrates that monetary assets mainly include monetary funds, bond investment to be held to maturity, notes receivable and other assets Accounts receivable, dividends receivable, interest receivable and other receivables. Although there is no substantial difference between the above definitions and those of the international accounting standards board and the standard setting bodies of the United States and the United Kingdom, foreign standard setting bodies emphasize that "notes receivable and accounts receivable should be recovered in cash" and require that "future cash flow must be fixed or determinable"< In contrast to China's specific economic situation, the default of "triangle debt" among enterprises is common, and even the credit of commercial banks is questionable. In addition, most of the current enterprises use the ending balance percentage method instead of the aging analysis method to calculate the bad debt reserves, and the calculation proportion is only 3 ‰ - 5 ‰. Many receivables are on account for a long time. Moreover, the accounting contents of "other receivables" in most enterprises in China are quite mixed, and all kinds of petty cash, margin, temporary loan and other items that cannot be accounted for in other subjects are accounted for in this subject; Some accounts receivable can not be recovered in cash, and some should be treated as expenses for a long time, so the hidden risk is even more than that of accounts receivable The supplementary provisions on accounting treatment in the enterprise accounting system require all joint-stock companies to use the allowance method to calculate and withdraw bad debts, and stipulate that all accounts receivable (including other accounts receivable) that are not sure to be recovered need to calculate and withdraw corresponding bad debt reserves, which will undoubtedly greatly improve the quality of enterprise accounts receivable. However, the "Supplementary Provisions" allow the company to determine the withdrawal method and proportion according to the actual situation, which provides the possibility for the enterprise to evade the "Supplementary Provisions", while the improvement degree of the quality of receivables is still unknown
because the definition of monetary assets and non monetary assets is directly related to the choice of transaction principles, according to the definition of monetary assets in the current accounting standards - non monetary transactions, the enterprise management only needs to design a certain amount of receivables in (out) of non monetary transactions, Therefore, we can avoid the implementation of "accounting standards - non monetary transactions", and it is difficult to achieve the goal of "expanding the scope of non monetary transactions as far as possible and limiting the profit manipulation of enterprises". Therefore, in view of China's current national conditions, "accounting standards - non monetary transactions" is better to limit the scope of receivables as monetary assets in terms of aging period or final recovery method. Of course, the most prudent way is to understand monetary assets only as "monetary capital, notes receivable accepted by banks, and bond investment to be held to maturity"< Second, the issue of the boundary between non monetary transactions and monetary transactions. More than 25% is regarded as monetary transaction, less than (including equal to 25%) is non monetary transaction. This general approach is questionable. The specific situation of different instries and different types of enterprises is very different. Sometimes, the subtle difference of premium will lead to different accounting proceres. The unified standard of 25% will leave some enterprises room for profit manipulation. In order to eliminate the phenomenon of premium and block the space for enterprises to manipulate profits, it is suggested to regulate the regulation of different instries, enterprises and enterprises Different types of enterprises adopt different standards for non monetary transactions. For the enterprises with non monetary transactions accounting for more than 50% of the total business volume, no matter how much the single business premium is, they will conct accounting treatment according to the "non monetary transaction standards"< Third, the scope of non monetary transactions and the comparison with foreign standards. According to the definition of FASB opinion No. 29 - accounting for non monetary transactions, non monetary transactions refer to the exchange and non reciprocal transfer that does not involve or involves little monetary assets or liabilities. Among them: exchange refers to the reciprocal transfer between one enterprise and another. Through transfer, an enterprise obtains assets or services by transferring other assets or services or undertaking other obligations, or repays a liability. Non reciprocal transfer refers to one-way transfer of assets or services, including transfer out from within the enterprise (e.g. to the owner in kind) and transfer in from outside the enterprise (e.g. to accept donation in kind)< It can be seen that compared with the United States, the scope of non monetary transactions in China is different as follows:
1
this is because in China's enterprises, especially in listed companies, non monetary assets are mainly transferred by mutual benefit. The nature of non reciprocal transfer business is relatively special, which is quite different from the accounting principles of non monetary asset exchange. Some of these businesses have been specified in the relevant systems, and other standards will also make systematic provisions on them, so they are excluded< 2. Non monetary liabilities are not involved
for example, the enterprise collects rent in advance from the enterprise that provides assets and services in the future. Because this situation is relatively rare in our country at present, its accounting problem is not very prominent, and it can be stipulated when the conditions are ripe in the future< No labor service is involved
that is, the exchange of assets and services, services and services. The author believes that although labor services are not real and tangible assets held by enterprises, they are also transferred at a certain price. There is no essential difference between labor services and physical goods and equipment. Therefore, on the premise that the exchange has been realized, labor services should be regarded as non monetary assets with exchange value. In the real transaction activities between enterprises, there are many transactions in which labor services are exchanged for the other party's non monetary assets. For example: when Chinese construction companies provide construction services for foreign businesses, the remuneration they get is often non monetary physical assets, such as steel, wood and other construction materials. If labor services are excluded from non monetary assets, the accounting treatment of this kind of economic business can not be followed, and the entry value of the obtained physical assets can not be measured. The author suggests that the definition of the scope of application of the standard and the definition of non monetary transactions should be adjusted, and the provisions in the text should be appropriately added
in addition, the standard, like the standard of APB (American Accounting Standards Board), explicitly excludes the mandatory conversion of non monetary assets into monetary assets. However, the involuntary conversion between non monetary assets is not involved. For example: the non monetary compensation received for the destruction, theft, confiscation or requisition of all or part of the non monetary assets. This should also be supplemented< 4. There are differences between the accounting standards - non monetary transactions and the accounting system for business enterprises. In addition to the accounting standards - non monetary transactions, the accounting system for business enterprises implemented by the Ministry of Finance on January 1, 2001 also regulates the non monetary transactions that affect the current profits and losses of enterprises, However, there are some differences between the "enterprise standards - non monetary transactions" and the "enterprise accounting system" in the provisions of non monetary transactions, which is worthy of further study and discussion
1. Whether the asset replacement business of accounts receivable is a non monetary transaction business
according to the definition of monetary assets and non monetary assets in accounting standards - non monetary transactions and enterprise accounting system, accounts receivable, notes receivable and other receivables belong to the category of monetary assets. Therefore, when non monetary transactions occur and receivables are involved, should the receivables be treated as premium or as exceptional items? There is no provision in the standards to regulate such asset replacement business involving receivables separately; However, article 116 of the accounting system for business enterprises stipulates that the book value of the assets exchanged out shall be regarded as the entry value of the receivables exchanged in. According to the definition of non monetary transactions, because the assets exchanged by the other party of such transactions are only the monetary assets of receivables, this kind of business does not belong to the scope of non monetary transactions in terms of content or substance
since the 1990s, with the development of China's securities market, there are more and more non monetary transactions, including asset replacement and equity exchange. On the one hand, these businesses provide a new way for enterprises to carry out proction and operation and speed up capital turnover, but at the same time, they also proce some negative effects, and sometimes even become a means for enterprises to manipulate profits. In order to adapt to the change of enterprise operation mode and the development of securities market, standardize the accounting and disclosure of relevant information of non monetary transactions, the Ministry of Finance issued the accounting standards for non monetary transactions on June 28, 1999, which has been implemented since January 1, 2000, and standardized the accounting and disclosure of relevant information of non monetary transactions. However, in recent years, some problems exposed in China's securities market have aroused widespread concern from all walks of life, and these problems are more or less related to the accounting of listed companies, which urges the Ministry of Finance and other accounting management departments to pay more attention to the quality of accounting information and make up their minds to formulate corresponding measures to protect the interests of small and medium investors. To this end, the Ministry of Finance revised the "accounting standards - non monetary transactions" on January 18, 2001, and required it to be implemented in all enterprises nationwide from January 1, 2001. Since the implementation of the new standards in recent three years, it has increased the difficulty for listed companies to inflate profits, partially restrained related party transactions, and cracked down on speculative activities in the securities investment market. There is no doubt that the new standards have played a positive role in standardizing the accounting of non monetary transactions in China. However, everything has its two sides. There are some problems in the implementation of the new standard, and the consequences are worth pondering. The author tries to talk about his own understanding and suggestions on this criterion<
I. definition of monetary assets and non monetary assets
the accounting standards - non monetary transactions defines monetary assets as "cash held and assets to be received in fixed or fixed amount of currency", and illustrates that monetary assets mainly include monetary funds, bond investment to be held to maturity, notes receivable and other assets Accounts receivable, dividends receivable, interest receivable and other receivables. Although there is no substantial difference between the above definitions and those of the international accounting standards board and the standard setting bodies of the United States and the United Kingdom, foreign standard setting bodies emphasize that "notes receivable and accounts receivable should be recovered in cash" and require that "future cash flow must be fixed or determinable"< In contrast to China's specific economic situation, the default of "triangle debt" among enterprises is common, and even the credit of commercial banks is questionable. In addition, most of the current enterprises use the ending balance percentage method instead of the aging analysis method to calculate the bad debt reserves, and the calculation proportion is only 3 ‰ - 5 ‰. Many receivables are on account for a long time. Moreover, the accounting contents of "other receivables" in most enterprises in China are quite mixed, and all kinds of petty cash, margin, temporary loan and other items that cannot be accounted for in other subjects are accounted for in this subject; Some accounts receivable can not be recovered in cash, and some should be treated as expenses for a long time, so the hidden risk is even more than that of accounts receivable The supplementary provisions on accounting treatment in the enterprise accounting system require all joint-stock companies to use the allowance method to calculate and withdraw bad debts, and stipulate that all accounts receivable (including other accounts receivable) that are not sure to be recovered need to calculate and withdraw corresponding bad debt reserves, which will undoubtedly greatly improve the quality of enterprise accounts receivable. However, the "Supplementary Provisions" allow the company to determine the withdrawal method and proportion according to the actual situation, which provides the possibility for the enterprise to evade the "Supplementary Provisions", while the improvement degree of the quality of receivables is still unknown
because the definition of monetary assets and non monetary assets is directly related to the choice of transaction principles, according to the definition of monetary assets in the current accounting standards - non monetary transactions, the enterprise management only needs to design a certain amount of receivables in (out) of non monetary transactions, Therefore, we can avoid the implementation of "accounting standards - non monetary transactions", and it is difficult to achieve the goal of "expanding the scope of non monetary transactions as far as possible and limiting the profit manipulation of enterprises". Therefore, in view of China's current national conditions, "accounting standards - non monetary transactions" is better to limit the scope of receivables as monetary assets in terms of aging period or final recovery method. Of course, the most prudent way is to understand monetary assets only as "monetary capital, notes receivable accepted by banks, and bond investment to be held to maturity"< Second, the issue of the boundary between non monetary transactions and monetary transactions. More than 25% is regarded as monetary transaction, less than (including equal to 25%) is non monetary transaction. This general approach is questionable. The specific situation of different instries and different types of enterprises is very different. Sometimes, the subtle difference of premium will lead to different accounting proceres. The unified standard of 25% will leave some enterprises room for profit manipulation. In order to eliminate the phenomenon of premium and block the space for enterprises to manipulate profits, it is suggested to regulate the regulation of different instries, enterprises and enterprises Different types of enterprises adopt different standards for non monetary transactions. For the enterprises with non monetary transactions accounting for more than 50% of the total business volume, no matter how much the single business premium is, they will conct accounting treatment according to the "non monetary transaction standards"< Third, the scope of non monetary transactions and the comparison with foreign standards. According to the definition of FASB opinion No. 29 - accounting for non monetary transactions, non monetary transactions refer to the exchange and non reciprocal transfer that does not involve or involves little monetary assets or liabilities. Among them: exchange refers to the reciprocal transfer between one enterprise and another. Through transfer, an enterprise obtains assets or services by transferring other assets or services or undertaking other obligations, or repays a liability. Non reciprocal transfer refers to one-way transfer of assets or services, including transfer out from within the enterprise (e.g. to the owner in kind) and transfer in from outside the enterprise (e.g. to accept donation in kind)< It can be seen that compared with the United States, the scope of non monetary transactions in China is different as follows:
1
this is because in China's enterprises, especially in listed companies, non monetary assets are mainly transferred by mutual benefit. The nature of non reciprocal transfer business is relatively special, which is quite different from the accounting principles of non monetary asset exchange. Some of these businesses have been specified in the relevant systems, and other standards will also make systematic provisions on them, so they are excluded< 2. Non monetary liabilities are not involved
for example, the enterprise collects rent in advance from the enterprise that provides assets and services in the future. Because this situation is relatively rare in our country at present, its accounting problem is not very prominent, and it can be stipulated when the conditions are ripe in the future< No labor service is involved
that is, the exchange of assets and services, services and services. The author believes that although labor services are not real and tangible assets held by enterprises, they are also transferred at a certain price. There is no essential difference between labor services and physical goods and equipment. Therefore, on the premise that the exchange has been realized, labor services should be regarded as non monetary assets with exchange value. In the real transaction activities between enterprises, there are many transactions in which labor services are exchanged for the other party's non monetary assets. For example: when Chinese construction companies provide construction services for foreign businesses, the remuneration they get is often non monetary physical assets, such as steel, wood and other construction materials. If labor services are excluded from non monetary assets, the accounting treatment of this kind of economic business can not be followed, and the entry value of the obtained physical assets can not be measured. The author suggests that the definition of the scope of application of the standard and the definition of non monetary transactions should be adjusted, and the provisions in the text should be appropriately added
in addition, the standard, like the standard of APB (American Accounting Standards Board), explicitly excludes the mandatory conversion of non monetary assets into monetary assets. However, the involuntary conversion between non monetary assets is not involved. For example: the non monetary compensation received for the destruction, theft, confiscation or requisition of all or part of the non monetary assets. This should also be supplemented< 4. There are differences between the accounting standards - non monetary transactions and the accounting system for business enterprises. In addition to the accounting standards - non monetary transactions, the accounting system for business enterprises implemented by the Ministry of Finance on January 1, 2001 also regulates the non monetary transactions that affect the current profits and losses of enterprises, However, there are some differences between the "enterprise standards - non monetary transactions" and the "enterprise accounting system" in the provisions of non monetary transactions, which is worthy of further study and discussion
1. Whether the asset replacement business of accounts receivable is a non monetary transaction business
according to the definition of monetary assets and non monetary assets in accounting standards - non monetary transactions and enterprise accounting system, accounts receivable, notes receivable and other receivables belong to the category of monetary assets. Therefore, when non monetary transactions occur and receivables are involved, should the receivables be treated as premium or as exceptional items? There is no provision in the standards to regulate such asset replacement business involving receivables separately; However, article 116 of the accounting system for business enterprises stipulates that the book value of the assets exchanged out shall be regarded as the entry value of the receivables exchanged in. According to the definition of non monetary transactions, because the assets exchanged by the other party of such transactions are only the monetary assets of receivables, this kind of business does not belong to the scope of non monetary transactions in terms of content or substance
6. I don't understand how the Internet can let me answer such a difficult question. It's really speechless. Sorry, I can't help you
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