Proceedings of the 2017 International Conference on Education Science and Economic Management (ICESEM 2017)

Study on Accounting Treatment of the Third Party Payment Platform

Authors
Shuhong He, Lihong Yang
Corresponding Author
Shuhong He
Available Online October 2017.
DOI
https://doi.org/10.2991/icesem-17.2017.70How to use a DOI?
Keywords
The Third Payment Platform; Accounting Treatment; Countermeasures
Abstract
This paper analyzes the accounting treatment environment and major accounting thinking of the third-party payment system on the basis of the operation model of China's third-party payment platform. Besides, problems that the Chinese accounting information quality is easy to be threatened, accounting software and personnel are difficult to adapt to the new environment changes as well as the imperfect related laws on the accounting treatment and slow development of accounting internalization have been discovered through the way of inductive analysis on this basis. According to these problems, this paper has proposed the corresponding countermeasures and suggestions in combination with the previous research achievements and the current conditions of China.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Shuhong He
AU  - Lihong Yang
PY  - 2017/10
DA  - 2017/10
TI  - Study on Accounting Treatment of the Third Party Payment Platform
BT  - Proceedings of the 2017 International Conference on Education Science and Economic Management (ICESEM 2017)
PB  - Atlantis Press
SP  - 321
EP  - 324
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesem-17.2017.70
DO  - https://doi.org/10.2991/icesem-17.2017.70
ID  - He2017/10
ER  -