摘要
从理论、实务、职能和会计组织等方面论述了电子商务对会计的影响,及网络会计的产生。
We discuss the influence of E-commerce on accounting and the emergence of network accounting from the views of theory,practice,function and organization.
作者
张锋
董德民
Zhang Feng Dong Demin (College of Economy and Management,Shaoxing University,Zhejiang,312000)
出处
《绍兴文理学院学报(自然科学版)》
2002年第1期76-78,共3页
Journal of Shaoxing College of Arts and Sciences