| 浅议电子商务对财务会计的影响 |
| |
| 引用本文： | 仝惠林. 浅议电子商务对财务会计的影响[J]. 科技情报开发与经济, 2005, 15(17): 119-120 |
| |
| 作者姓名： | 仝惠林 |
| |
| 作者单位： | 河南省经济管理学校,河南,南阳,473034 |
| |
| 摘 要： | 建立在现代信息技术基础之上的电子商务已经冲击了传统财务会计模式，会计环境的变化要求会计信息系统也要进行内部改革，未来的会计信息系统必将实现信息化。分析了电子商务对财务会计假设理论、财务会计职能、财务会计核算及财务报告的影响。
|
| 关 键 词： | 电子商务 财务会计 会计信息系统 |
| 文章编号： | 1005-6033（2005）17-0119-02 |
| 收稿时间： | 2005-05-17 |
| 修稿时间： | 2005-05-17 |
Discussion on the Influence of E-business on the Financial Accounting |
| |
| TONG Hui-lin. Discussion on the Influence of E-business on the Financial Accounting[J]. Sci-Tech Information Development & Economy, 2005, 15(17): 119-120 |
| |
| Authors: | TONG Hui-lin |
| |
| Affiliation: | TONG Hui-lin |
| |
| Abstract: | E-business established on the modem information techniques has impacted the traditional accounting mode, and the variation of the accounting environment requires the accounting information system to make internal reform, and the future accounting information system will certainly be informatized. This paper analyzes on the influence of E-business on the assumption theory of financial accounting, the functions of financial accounting, the detection of financial accounting, and the financial statement. |
| |
| Keywords: | E-business financial accounting accounting information system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
