电子商务环境下的会计思考

Accounting Thought under Circumstance of Electronic Commerce

本文首先从四个方面对电子商务的概念框架进行了分析 ,接着就电子商务的全球虚拟市场和供应链管理对传统会计的冲击进行了思考。

The paper analyses the concept frame of electronic commerce and gives some thoughts about impact of global dummy market and supply chain management to the traditional accounting.