| 电子商务对会计的影响 |
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| 引用本文： | 何秀平,周静.电子商务对会计的影响[J].科技情报开发与经济,2004,14(8):93-94. |
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| 作者姓名： | 何秀平 周静 |
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| 作者单位： | 黄冈师范学院,湖北,黄冈,438000 |
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| 摘 要： | 在简要介绍电子商务概念的基础上，从电子商务对传统的会计假设理论的冲击、对会计核算形式的影响、对会计核算原则的影响、使传统内部会计控制制度失效、对会计人员的要求5个方面论述了电子商务对会计的影响。
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| 关 键 词： | 电子商务 会计假设理论 会计核算形式 会计核算原则 内部会计控制制度 |
| 文章编号： | 1005-6033(2004)08-0093-02 |
| 修稿时间： | 2004年3月13日 |
The Influences of Electronic Commerce on the Accounting |
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| HE Xiu ping,ZHOU Jing.The Influences of Electronic Commerce on the Accounting[J].Sci-Tech Information Development & Economy,2004,14(8):93-94. |
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| Authors: | HE Xiu ping ZHOU Jing |
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| Abstract: | Based on the brief introduction of electronic commerce conception, this paper discusses on the influences of electronic commerce on the accounting from five aspects of the impact of electronic commerce on the traditional accounting hypothesis theory, the influence of electronic commerce on the forms and principles of accounting calculation, the influence of electronic commerce on the traditional internal accounting control system, the requirements of electronic commerce for the accountants. |
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| Keywords: | electronic commerce the form of accounting calculation the principle of accounting calculation internal accounting control system |
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