电子商务对会计实务的影响及对策

Impact of the E-commerce on Accounting Practice and Countermeasures

计算机网络化和电子商务的普及对传统会计核算的冲击是根本性的。会计核算必须采取系统的应对措施,提高会计核算的整体水平。

The internet and the prevalence of e-commerce has a great impact on the traditional accounting practice, which calls for an urgent action to deal with the situation.