Financial Accounting Under the Network Economy — A Case Study of Inspur Electronic Information Industry Co., LTD

Abstract

This research is aimed to analyze the development of enterprises that the impact of changes in this era on current background, financial accounting is an important aspect of business activities, directly related to the healthy development of a company. The objectives of the study were: 1) To clarify that the financial accounting evaluation of Internet companies based on the background of the network economy can promote the effective use of corporate funds; 2) To confirm that financial accounting of Internet companies based on the background of the network economy can promote companies to further break the traditional model of a single subject; 3) To verify the impact of the impact of the network economy on financial accounting based on the background of the network economy; 4) To analyze that the financial accounting of Internet companies based on the background of the network economy can improve the overall quality of internal work and the overall level of accounting work.

The research object and content of this research are analyzed for Inspur Electronic Information Industry Co., LTD. The reason why I chose this company as the research object is that the company is a listed company and has a collection of traditional economy and Internet industry. This study is based on the Stackholder theory, Sustainable Development theory, and Internal Control theory as the theoretical basis for this study. Quantitative research methods are used to determine sample data of valid questionnaires was 407, with a pass rate of 90.8%, and complete data analysis using SPSS software. Combined with data analysis, it is found that financial management of Internet enterprises is rapidly being emphasized under the drive of the Internet and information technology.

Through this study, it is found that the influence of Internet enterprises on financial and accounting work under the background of network economy is positively correlated. The impact of the network economy has a negative impact on the accounting work. Under the background of Internet economy, the financial accounting of Internet enterprises has a positive impact on improving the quality of work and improving the overall level of accounting work. Therefore, combined with the analysis results, it is helpful to analyze the challenges faced by the financial accounting of Internet enterprises under the background of Internet economy from the prospect of Internet development, and put forward suggestions on how to improve this problem and how to better carry out the relevant environment construction of network economy in the future, which has certain feasibility.

Keywords: finance accounting, definition of revenue, internet industry, internet technology, international accounting standards

Financial Accounting Under the Network Economy — A Case Study of Inspur Electronic Information Industry Co., LTD

Master of Business Administration (International Program), Siam University, Bangkok, Thailand