电子商务时代的会计发展

On the accounting development during electronic commerce era

电子商务为企业提供了全球性贸易环境,建立了新型的商务通道,大大提高了商务活动的水平和服务质量。电子商务的出现同时对传统的会计产生了一定的影响,电子商务时代会计的发展使企业更加充分地利用有限资源,减少流通环节,缩短周期、降低成本、从而达到提高经济效益和服务质量的企业目标。

The electronic commerce paves the way for the industries meeting with the globalized trade environment, and promotes the trade level and service trade. Its emergence undoubtedly influences the traditional accounting. Discussion is made on how the modem accounting accommodates itself to the development of the time in order to increase the economic efficiency and service quality.