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电子商务的发展引起了企业内部运行方式的变化,改变了企业的生产方式和管理模式,从而改变了传统会计运作的环境。本文主要从理论与实务两方面论述电子商务对会计的影响,首先分析电子商务的特点和发展,然后讨论电子商务在理论上使传统会计假设发生了变化,在实务上改变了权责发生制原则、历史成本计价原则,改变了传统的会计报表模式,同时对会计职能和会计组织都产生了不同程度的影响,从而对现代会计带来重大变革。
The development of e-commerce has caused the internal operation mode change, changed the mode of production and management of enterprises, thus changing the traditional accounting environment. This paper discusses the impact of e-commerce on accounting from two aspects of theory and practice. First of all, it analyzes the characteristics and development of e-commerce. Then it discusses that e-commerce has changed the traditional accounting hypothesis in theory and changed the principle of accrual , The historical cost pricing principle, changed the traditional accounting report mode, at the same time, it had different degrees of influence on the accounting function and the accounting organization, and brought about the significant change to the modern accounting.