摘要
电子商务的发展为更加高效的会计模式提供了广阔的空间和可能,本文从会计理论和会计实务两大方面论述了电子商务对传统会计的影响以及电子商务大会计的发展趋势为网络会计。
The development of e-commerce has offered the wide space and possible for more high-efficient accounting pattern. From the accounting theory and accounting practice, this paper has expounded that the e-commerce has an impact on the traditional accounting. And it has pointed out that the development trend of account in e-commerce is network accounting.
出处
《山西经济管理干部学院学报》
2004年第4期51-52,共2页
Journal of Shanxi Institute of Economic Management
关键词
电子商务
发展趋势
网络会计
E-commerce
Development Trend
Network Accounting