互联网金融对传统会计准则的挑战与应对策略  

Challenges and strategies of internet finance on traditional accounting standards

作　　者：殷志鹏 Yin Zhipeng(Harbin Municipal Engineering Design Institute Co.,Ltd.,Harbin,Heilongjiang,150077)

机构地区：[1]哈尔滨市市政工程设计院有限公司,黑龙江哈尔滨150077

出　　处：《市场周刊》2025年第9期142-145,共4页Market Weekly

摘　　要：文章探讨了互联网金融的特征与主要形式,分析了其在信息披露、确认计量、数据安全及新型交易规范等方面对传统会计的影响,指出传统准则在应对高频动态环境和复杂业务形态中的局限性。针对这一背景,文章提出优化会计准则的策略,包括实时信息披露、完善新业务确认标准、强化数据安全管理及制订多元化交易准则,以推动数字经济发展。This article explores the characteristics and main forms of Internet finance and analyzes its impact on traditional accounting in areas such as information disclosure,recognition and measurement,data security,and the regulation of new transaction models.It high-lights the limitations of traditional standards in addressing high-frequency dynamic environments and complex business forms.In response to this context,the article proposes strategies for optimizing accounting standards,including real-time information disclosure,improving recognition standards for new businesses,enhancing data security management,and developing accounting standards for diversified trans-actions,to facilitate the development of the digital economy.

关 键 词：互联网金融 传统会计准则 实时财务信息 数据安全 

分 类 号：F23[经济管理—会计学]