(一)电子商务时传统会计理论的冲击随着网络经济的广泛兴起,电子商务以其快速、便捷、零库存、交易成本低且无规模限制等特点,成为以信息产业为先导的新的经济增长点,在给企业管理带来变革的同时,也改变了传统会计的环境,对会计理论产生冲击。原有的会计规范体系将发生重大变化。一是传统会计的理论基础四大假设前提将会被突破,网上虚拟公司的出现是对会计实体的否定,同时这些稍纵即逝的网上 (A) the impact of the traditional accounting theory of e-commerce With the rise of the network economy, e-commerce to its fast, convenient, zero inventory, low transaction costs and non-scale restrictions and other characteristics, a new economy led by the information industry The growth point, while bringing about the change of enterprise management, also changed the environment of traditional accounting and impacted the accounting theory. The original system of accounting standards will undergo major changes. First, the theoretical basis of traditional accounting four hypothetical premises will be a breakthrough, the emergence of online virtual company is the negation of accounting entities, while these fleeting online