电子商务对会计环境的影响

电子商务(Electronic Commerce,EC)是利用计算机技术、网络技术和远程通信技术,实现整个商务(买卖)过程中的电子化、数字化和网络化。作为网络经济时代的主要标志和重要内容,电子商务改变了传统经济的运行模式,使企业面临新的机遇和问题。会计环境直接作用于会计实践,决定着会计信息的质量和会计发展的方向。传统会计作为企业经济管理的重要组成内容,也必然受到电子商务运行模式的冲击。

The Influence of Electronic Commerce on Accounting Environment

Electronic Commerce is a commercial pattern,which is to pursue the adoption of electronic facilities,computers and networks in the business with the help of the technology of computer,network and remote communication.As the main symbol and the key element of the cyber-economy era,electronic commerce has changed the performance of the traditional economy,bringing new opportunities as well as difficulties to enterprises.The accounting environment acts directly on the accounting practice,determining the reliability of accounting data and the future of accounting.The traditional accounting,a key component of the business management of the enterprise,will inevitably experience a shock from the electronic commerce.