Through the studies about the problems of accounting theory in Internet Time,characteristics,dealing methods and information communications,this thesis intends to design a fundamental frame of Future Accounting-Accounting Online,and then give a construction on Accounting System in Internet Time.

The success of some main force inbred lines that bred by integrated method and technology during this time will draw great inspiration effects from their experiences to future breeding.

Idea of future society of Sun Yat-sen,;

Through a comprehensive and systemic critique of Lassalleanism in Critique of the Gotha Programme,Karl Marx conducted new reflections on the developing course of the future society,and for the first time he put forward the interim theory and the theory of communist society development phases,and presupposed the distribution system in future society.

CAO Xue-qin advanced the "sentiment principle" for the sexual relations in the future society as he criticized the patriarchy society,which reflect the sexual relations better than "the modern sex love".

On the characteristic of future accounting information system;