电子商务对传统会计的影响与对策

电子商务的发展,对传统会计理论、会计职能以及会计组织方面都形成了强烈的冲击。电子商务时代,因为实现了会计信息的电子化、多元化、网络化,加快了会计账务处理的速度,会计报表、财务报告等会计资料可以随时生成,实现了会计信息的实时追踪。我国应加强网络会计方面的立法,为发展电子商务会计提供保障。

Traditional Accounting is Affected by the Emerging E-commerce

The increasingly prosperous electronic business has posed threats on the conventional accounting theories,functions and organizations.In the era of e-commerce,electronization,diversification and networking of accounting information makes it much easier and convenient to cope well with accounting issues.It is realistic that accounting statements,financial reports and useful accounting materials come into being in instants,advantageous to perform real-time tracking of the accounting information.Also,legislation in network accounting ought not to be ignored,for it supplies something to e-commerce accounting to fall back on.