摘要
电子商务以降低交易成本、减少库存、信息传递数据化与经营规模的无限制等特征对传统会计提出了挑战,使会计发展呈现新的趋势.
E-commerce gives challenge to accounting by the feasures of diminishing transaction cost and stock,transmitting information in digital and illimitable operation scale. The development of accounting has appeared new trends.
出处
《沈阳工业大学学报》
CAS
2000年第S1期71-72,共2页
Journal of Shenyang University of Technology
关键词
电子商务
会计
挑战
E-commerce
accounting
challenge