电子商务会计理论的研究误区

Research Error Area of Electronic Business Accounting Theory

电子商务会计的出现导致人们对会计理论进行重新审视 ,有一种倾向认为电子商务会计冲击了原有的会计目标理论、会计主体假设理论、会计计量理论 ,事实上这是电子商务会计理论研究的一个误区。电子商务会计的出现不仅丰富了会计理论与实务体系 ,而且对原有的会计理论提供了更加有力的支持 ,验证了这些会计理论的继承性、包容性和科学性。

The appearance of E-Commerce accounting makes people examine closely the accounting theory again,one tendency is E-Commerce accounting is pounding the original accounting goal theory, principal part hypothesis theory of accounting,accounting calculation theory.Actually, this is an error area of the research of E-Commerce accounting theory.The appearance of E-Commerce accounting not only enriches the accounting theory and its business system but also supports the former accounting theory,and verifies the quality of inheritance,connotation and science.