会计原始凭证无纸化问题探讨——基于电子商务的视角

Exploration into the Issue of Paperless Accounting Vouchers ——Based on the perspective of E-commerce

随着电子商务的发展,会计原始凭证无纸化的实现不仅是企业内部自身的要求,也是企业外部信息使用者的需求。本文主要从电子商务的角度,采用规范研究及对现实经济生活的实例进行解释的方法,探讨实现会计原始凭证无纸化的可行之路,包括原始凭证无纸化实现的基础和具体方法,以及由此而产生相关问题的解决方案。我们认为,这样的探讨具有一定的理论和实践意义。

With the development ofE-commerce, the realization of paperless accounting vouchers is the request of both the internal and external information users. In the perspective of E-commerce, this paper mainly discusses the realization of paperless accounting vouchers through the combination of theories and cases, including the basic and concrete realization methods of paperless accounting vouchers, as well as the related issues during the realization process. This research has great theoretical and practical significance.