摘要
当前 ,迅猛发展的电子商务为各种新的更加高效的财务与管理模式提供了广阔的空间和可能 ,同时也给企业会计系统带来了一场全方位、根本性的革命 ,对传统会计提出了挑战。本文探讨了电子商务对传统会计的影响 ,并提出了与电子商务相适应的网络财务体系的构想。
At present, while the rapid-developed electronic business provides wide space and possibility for efficient finance and administration mould, it brings about an all-sided fundamental revolution which challenges the traditional accounting. This article discusses the effects caused by electronic business on the traditional accounting, and raises a conception of network finance system that suits electronic business.
关键词
电子商务
电子财务
网络财务
electronic business
electronic finance
network finance