电子商务对会计目标的影响

Effect on accountancy target by E-business

信息技术通过对时间和空间的重新构建带来了电子商务的飞速发展,引起了会计环境的变化。会计目标是特定环境中会计信息需求和现实可能性的平衡点。环境变化,会计目标必然变化。本文从社会的需求和现实的可能性两个角度进行分析,得出电子商务环境下的会计目标既非单一的受托责任观,也非单一的决策有用观,而是建立在这两者基础上满足信息需求的多样性、多层次性。

Information technology brings the quick development of Ebusiness which changes the accountancy environment.Accountancy target is the balance spot of the demand of information and the possibility of reality.The accountancy target changes with the change of environment.After analyzing it from the demand of information and the possibility of reality,this thesis draws the conclusion that accountancy target under Ebusiness is to supply the diverse demand of information.