| Abstract： |
Nowadays, all countries in the world are giving priority to the development of a new round of scientific and technological industry innovation revolution, especially the digital economy is the commanding heights of the layout of countries, but no country has yet proposed a complete digital economy conceptual framework, theory and applied research system. Throughout China's accounting theory is still in the stage of imitation and convergence with international standards, lack of originality combined with the socialist economy with Chinese characteristics, and lack of awareness to break the framework, but throughout the development of the digital economy in various countries so far, China's digital economy development trend and scale are in the forefront, China's digital economy development layout is with such a basic condition system. From the perspective of accounting theory and practice, when it has ideological innovation and cutting-edge awareness, if China's accounting can provide the world with a complete set of digital economy conceptual framework system, then its contribution to the conceptual framework of international accounting theory is self-evident. By synthesizing the development status of domestic digital economy and accounting, this paper discusses and provides a reasonable and feasible conceptual framework, measurement basis and practical application mode of digital economy, so that it can be standardized and measurable, and form comparability between different enterprises, so that this element of digital economy is reflected in accounting report information, so as to supervise and guide enterprise innovation and high-quality development. |
