电子商务审计的挑战与对策研究

发布时间：2018-04-14 06:28

本文选题：电子商务 + 审计　；参考：《时代金融》2016年17期

【摘要】：电子商务是建立在计算机网络基础上一种全新的商业模式。进入21世纪已15年有余,在这15年里,互联网取得了令人惊叹的发展及应用,当今的社会生活工作已经离不开计算机网络的支持,电子商务已渗透到企业经济管理业务的方方面面,审计基础已发生很大变化,这使得传统审计面临巨大的挑战。本文首先阐述了电子商务的概念及2015年电子商务中国市场的数据,进而陈述了电子商务审计的特点,然后从人才需求等多个方面讨论了电子商务给审计带来的挑战,最后提出了电子商务环境下审计工作应进行的相应改变。
[Abstract]:E-commerce is a new business model based on computer network.It has been more than 15 years since entering the 21st century. In the past 15 years, the Internet has made amazing development and application. Nowadays, the social life and work have been inseparable from the support of the computer network.E-commerce has penetrated into all aspects of the enterprise economic management business, and the audit foundation has changed greatly, which makes the traditional audit face a huge challenge.This paper first expounds the concept of electronic commerce and the data of Chinese market of electronic commerce in 2015, then states the characteristics of electronic commerce audit, and then discusses the challenges that electronic commerce brings to audit from many aspects, such as talent demand, etc.Finally, the corresponding changes of audit work under the environment of e-commerce are put forward.
【作者单位】：南京审计大学;
【分类号】：F724.6;F239.1

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