电子商务是一种商务发展的新方向,具有深刻的内涵和自身的特色。与此关系密切的是会计实务,其在电子商务中面临着诸多的挑战。电子商务不仅对会计的理论造成冲击,而且在会计实务中也产生重要且深远的影响。本文通过在全面分析电子商务的基础上,试图揭示出电子商务对会计实务所产生的综合性影响,以便为相应的对策寻找出路。 E-commerce is a new direction of business development, with profound connotation and its own characteristics. Closely related to this is the accounting practice, which faces many challenges in e-commerce. E-commerce not only has an impact on accounting theory, but also has an important and far-reaching impact on accounting practice. Based on a comprehensive analysis of e-commerce, this article attempts to reveal the comprehensive impact of e-commerce on accounting practices in order to find a way out for the corresponding countermeasures.