近年来,随着电子商务科技和国家“互联网+”经济模式的不断发展,电子商务交易得到了迅猛的发展。电子商务企业同样迎来了发展的春天。然而,由于电子商务交易同传统交易模式的不同,电子商务交易在成本管理上有着其独有的特点。因此,笔者结合自身的工作实践经验,对电子商务交易的成本构成进行了分析,并就其成本管理制度的创新展开了探讨。 In recent years, with the continuous development of e-commerce technology and national “Internet + ” economic model, e-commerce transactions have witnessed rapid development. E-commerce enterprises also ushered in the development of spring. However, due to the difference between e-commerce transactions and traditional transaction modes, e-commerce transactions have their unique characteristics in cost management. Therefore, the author combines own working experience, analyzes the cost structure of e-commerce transactions and discusses the innovation of cost management system.