在电子商务背景下会计内容、形式等都发生了较大变化,传统的会计假设理论已经不能够就知识经济下的会计事项进行准确有效的解释,这就需要明确电子商务下对于会计的冲击及其未来发展新趋势,以应对当前的会计发展。论文通过阐述电子商务的含义,分析了电子商务对于会计发展的冲击,明确电子商务下会计发展的新趋势,旨在为电子商务背景下会计研究提供一定的参考。 In the background of e-commerce, accounting contents and forms have undergone great changes. The traditional accounting hypothesis theory can not accurately and effectively explain the accounting matters under the knowledge-based economy. Therefore, it is necessary to clarify the impact of accounting on electronic commerce and Its future development of new trends, in response to the current accounting development. By expounding the meaning of e-commerce, this paper analyzes the impact of e-commerce on accounting development and clarifies the new trend of accounting development under e-commerce, aiming at providing certain reference for the accounting research under the background of e-commerce.