电子商务时代会计工作的困境与突破

The Difficulty and Surmounting of Accounting Work in the Era of E-commerce

电子商务的快速发展与迅速普及,使企业会计工作受到强烈的冲击,在会计理论、会计实务、会计职能、会计组织、会计法规、会计安全等方面面临时代困境。企业会计工作必须进行大胆的改革,做到会计主体假设扩大化、会计计量手段多样化、会计系统构建安全化、会计内部控制多元化、会计人才素质综合化、会计法规体系健全化,才能实现电子商务时代会计工作诸多困境的突破。

With the fast development and popularization of e-commerce, the industry accounting is assaulted and is faced difficulties in some domains, such as the accounting theory, accounting work, accounting function, accounting organization, accounting laws and accounting security. The accounting work must reform to surmount these difficulties.