电子商务网络会计探析

从理论与管理的角度探讨电子商务对传统会计的冲击,分析现行的会计体系应如何适应电子商务的发展。指出网络会计是电子商务的重要组成部分,财务、业务的高度协同是网络会计显著特征。随着电子商务的发展,网络会计将成为当代会计学中最具潜力的新领域。

E-Commercial Promotes Network Accounting

From the point of theory and management, this paper discusses the impingements of electronic business on traditional accountancy, analyzes how Accountant System adapt to development of E-commerce, points out that Accountant System is one of the important component parts of the E-commerce, high degree synergism of financial and business is the outstanding character of network Accounting. With the development of E-commerce, Network Accounting would become a most potential new field in modern Accounting.