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电子商务对会计实务带来的影响
引用本文:刘承焕. 电子商务对会计实务带来的影响[J]. 财经问题研究, 2005, 0(1): 71-74
作者姓名:刘承焕
作者单位:桂林电子工业学院,管理系,广西,桂林,541004
摘    要:本文从电子商务对会计原则、会计凭证、传统会计账簿和财务报告、传统会计成本计算、会计组织等会计实务方面产生的影响分析入手,得出结论--影响是全方位的,未来还有待于关注.

关 键 词:电子商务  会计实务  影响
文章编号:1000-176X(2005)01-0071-04
修稿时间:2004-11-17

Influence that e-commerce brings to accounting practice
LIU Cheng-huan. Influence that e-commerce brings to accounting practice[J]. Research On Financial and Economic Issues, 2005, 0(1): 71-74
Authors:LIU Cheng-huan
Abstract:This text discusses mainly e-commerce counts the deep influence that the practice produces on our Congress . Have analysed mainly that checks and calculates the principle to four accountants in e-commerce, accounting voucher , accounting account book , financial report , account check and calculate procedure , cost calculation , accountant person who organize influence that bring.
Keywords:Key words: E-commerce  Accounting practice  Influence
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