电子商务主要是指在电子技术不断普及,经济发展日益加快的现今社会当中,由同时兼具信息领域知识与商务领域知识的优秀人才使用电子化的手段所创造出的网络交易平台,主要的目标,是以最低的成本进行交易活动,获取最高的净利润。电子商务具有快速与简洁的巨大优势,大大改变了企业沟通与交流的方式,增加了企业的经营成果,减少各类环节,降低成本。本文论述了一些电子商务对企业会计的影响及在电子商务条件下有效实施会计工作的策略。 E-commerce mainly refers to the online trading platform created by the electronic means by the outstanding talents who have both knowledge and business fields both in the field of information and in the current society where the popularization of electronic technology and economic development are accelerating. The main objective , Is the lowest cost of trading activities, access to the highest net profit. E-commerce has the great advantage of being quick and concise, greatly changing the way of communication and exchange between enterprises, increasing the business achievements of enterprises, reducing various links and reducing costs. This article discusses some of the impact of e-commerce on business accounting and effective implementation of accounting under the conditions of e-commerce strategy.