电子商务作为一种全新的商业运作模式,已开始逐步走向商务活动的各个环节和各个领域,越来越成为主流的商务活动方式。它影响和改变着社会经济生活的各个方面,不可避免,企业传统财务会计理论特别是财务会计基本假设也受到了重大冲击和影响。 As a brand new mode of commercial operation, e-commerce has begun to gradually move towards all aspects and various fields of business activities and become more and more mainstream business activities. It affects and changes all aspects of social and economic life. It is inevitable that the traditional financial accounting theory of enterprises, especially the basic assumptions of financial accounting, have also been greatly affected and affected.