摘要
目前,我国电子商务在各行各业中得到不同程度的应用,特别是近年在商业领域的应用和发展水平相当快,给传统的会计核算提出诸多新的问题。本文通过对现代电子商务在商业领域的具体运用进行分析,对现代电子商务的收入确认及会计核算提出新的观点,同时指明其现实可行性与形势的紧迫性。
E - commerce is applied in all walks of life to some extent. The rapid development of E -commerce in business field poses new problems for traditional accounting. The paper analyzes the concrete application of E - commerce in business field, puts forward new ideas about income confirmation and accounting of E - commerce. Meanwhile, the author points out the feasibility of the ideas and the urgency of the situation.
出处
《广东经济管理学院学报》
2003年第1期120-123,共4页
Journal of Guangdong Institute of Business Administration