试论电子商务对会计的影响

电子商务是通过网络以电子形式所进行的商务活动,它给传统的商务活动带来变革的同时,也给反映电子商务价值活动的会计系统从商务活动的协议或合同、交易款项收付、原始单据及会计理论、会计核算方法、会计报告等方面带来了深刻变化,我们必须采取积极措施,完善会计理论,改革会计核算和管理模式改革,以适应电子商务活动发展的客观要求。

Impact of E -commerce on Accounting

As a new type of business activity,e-commerce brings about great revolution to the traditional business activities and improves the accounting system that reflects the value of e-commerce in various ways,such as in business agreements and contracts,original document,accounting theory,accounting method,and accounting report,etc.So the active measures must be taken to improve the accounting theory,to reform checking and calculating modes and management so as to meet the objective requirement of e-commercial activity.