试论电子商务的发展对财务报表的影响

信息技术的飞速发展在带动经济发展的同时 ,要求会计学作出相应的变革。本文从电子商务这一新兴的商务模式入手 ,探讨了其对微观经济环境的影响 ,并在此基础上 ,从财务报表项目 ,报表体系结构和报表披露时间三个方面讨论了电子商务给财务报表带来的影响。

Affect of E-Business on Financial Statement

That the development of information technology is propelling the development of economy requires accounting to adopt to the new changes. This paper discusses the affect of E?business on micro economic environments. Then the paper shows the affect of E?business on financial statement in terms of items of financial statement, structure of statement system and statement disclosure time.