电子商务环境下企业收入的确认

The Confirmation of Business Income under E-business Environment

目前,电子商务已经与国民经济深度融合,涉及制造业、零售业、服务业、金融业等各个行业。在电子商务日益繁荣的今天,企业会计准则并没有针对电子商务环境下企业收入的确认进行规定,因此,笔者认为对在电子商务环境下企业收入确认开展研究是有必要的。

At present, e-business, involving such industries as manufacture, retail, service and finance, has been deeply integrated with national economy. As e-business enjoys a profound development today, accounting principle hasn＇t made any rules regarding the confirmation of business income under e-business environment, therefore, the authors think it necessarry to do the research in this regard.