电子商务对传统会计的冲击和影响

Impingements of Electronic Business on Traditional Accoutancy

电子商务迅猛发展,对传统会计假设、传统会计计量方法和传统会计核算均产生了很大的冲击,同时,也给传统会计报告模式的改革与发展带来了前所未有的机遇和挑战。要提高会计人员的素质,要在会计方法选择、财务信息披露、会计网络技术、会计职业规范等方面,遵守统一的会计准则和国际惯例,以适应全球化网络交易的需要。

The rapid development of electronic business has arisen great impingement on traditional accounting hypothesis, accounting measurement method and accounting check. Meanwhile, it also has brought unprecedented opportunities and challenges for reformation and development of accounting report pattern of tradition. To improve the qualification of accountancy, people should abide by uniform accounting rules and international conventions in choice of accounting method, the exposure of financial information, accounting network technology, profession criterion of account and other aspects to get accustomed to the demand for global network exchange.