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电子商务的快速发展,对传统的会计理论与方法带来了巨大的挑战,本文主要从会计制度、会计信息系统、会计从业人员几个方面分析会计在面对电子商务挑战时应采取的措施。
The rapid development of e-commerce brings great challenges to the traditional accounting theory and method. This paper mainly analyzes the measures that accounting should take in the face of e-commerce challenge from several aspects: accounting system, accounting information system and accounting practitioners.