电子商务对传统会计的影响

Electronic Commerce Influence for Traditional Accounting

随着电子信息的迅猛发展,会计环境也随之发生了改变。会计对象由过去实物形态的经济业务变成了虚拟状态的电子商务,相应地传统会计理论与实务正在逐步改变,新型的以电子商务为基础的网络会计正在逐步形成。电子商务改变了传统的商业模式,对传统财务会计在会计基础理论、会计原则、会计信息等方面都产生了重要影响。会计环境的变化要求会计信息系统也要进行内部改革,未来的会计信息要求建立和完善电子商务法律法规,制定相应的会计制度。

Along with the electronic information swift and violent development, accountant the environment has ＇also had the change along with it. Accountant the object tumad the hypothesized condition electronic commerce by the past in kind shape economic work. Correspondingly traditional accountant the theory and the practice are changing gradually, new is forming gradually take the electronic commerce as foundation network accountant. Electronic commerce it changed the traditional business model, to tradition financial inventory accounting in accountant aspect and so on basic theory, accountant principle, accounting infornmation has all had the important influence. Accountant the environment change will request the accounting information system also to have to carry on the internal reform, the future accounting information wants to establish and to consummate the electronic comerce law laws and regulations, will formulate the corresponding accounting system.