论文部分内容阅读
在信息技术逐渐发展的过程中,第三方支付软件已经成为现阶段非常常见的付款方式,也为理财工作提供了新的发展方向,新金融方式为传统金融带来了一定的挑战,也对会计处理工作造成了一定的影响。本文首先简单介绍了第三方互联网支付平台的概念,并对第三方支付平台相关业务流程进行了分析,最后进一步探讨第三方支付平台的会计处理问题,以期在第三方互联网支付快速发展背景下,为完善会计处理相关问题、完善会计核算制度提供一定的参考,为第三方支付健康发展提供良好会计核算基础。
In the process of gradual development of information technology, third-party payment software has become a very common form of payment at this stage and also provides a new direction for financial management. The new financial mode has brought some challenges to traditional finance as well as accounting Processing has caused some impact. This paper first briefly introduces the concept of third-party Internet payment platform, and analyzes the related business process of the third-party payment platform. Finally, we discuss the accounting treatment of the third-party payment platform in order to provide a platform for the rapid development of third- Improve the accounting treatment related issues, improve the accounting system to provide some reference for the healthy development of third-party payment to provide a good accounting basis.