电子商务对会计和审计的影响 |
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引用本文: | 许雄奇,张海燕. 电子商务对会计和审计的影响[J]. 商业研究, 2001, 0(4): 175-177 |
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作者姓名: | 许雄奇 张海燕 |
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作者单位: | 重庆工学院,经济系,重庆,400050 |
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摘 要: | 作为一种全新的商业运作模式,电子商务对传统经济的会计和审计领域将产生重大冲击。分析电子商务对会计和审计所产生的影响,面对电子商务浪潮,传统的会计和审计应抓住机遇,迎接挑战。
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关 键 词: | 电子商务 会计 审计 影响 |
文章编号: | 1001-148x(2001)04-0175-03 |
修稿时间: | 2000-09-23 |
E-Commerce's Influence on Accounting and Auditing |
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Abstract: | Being a completely new pattern of business operation, E-commerce is giving a great lash to the traditional accounting and auditing. It is showed in this paper that how traditional accounting and auditing seize the opportunity and meets the challenge of E-commerce. |
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Keywords: | E-commerce accounting auditing influence |
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