电子商务对传统会计的挑战

发布时间：2018-06-19 04:20

本文选题：电子商务 + 传统会计　；参考：《经贸实践》2017年02期

【摘要】：随着互联网的快速发展,基于互联网的电子商务也获得了飞速发展,人类进入了电子商务时代。电子商务以其特有的优势在短时间内得到了广泛的运用,也因此使得会计环境发生了改变,使得传统的会计理论和实务表现出了不适应性。目前我国对电子商务环境下的会计的研究还比较少,构建适应于电子商务环境的会计理论与实务不但能够更好的为会计信息使用者提供符合需要的决策信息,而且有利于提高企业的管理水平和市场竞争力。本文涉及电子商务的定义和分类的相关概念;其次,叙述了电子商务给企业带来的机遇和挑战。
[Abstract]:With the rapid development of internet, e-commerce based on internet has also been developed rapidly. E-commerce has been widely used in a short period of time because of its unique advantages, which has changed the accounting environment and made the traditional accounting theory and practice show inadaptability. At present, the research on accounting under the environment of electronic commerce in our country is still relatively few. The construction of accounting theory and practice adapted to the environment of electronic commerce can not only provide the users of accounting information with decision-making information that meets the needs better. And is advantageous to raise the management level of enterprise and market competition ability. This paper deals with the definition and classification of electronic commerce. Secondly, it describes the opportunities and challenges that electronic commerce brings to enterprises.
【作者单位】：太原市精神病医院财务科;
【分类号】：F715.5;F724.6

【相似文献】