电子商务会计初稿.doc

电子商务对会计的影响与对策 摘 要 现代信息技术的发展改变了传统的生产经营方式，并且产生了一种新的商业模式—电子商务。电子商务以其独有的优势，在很短的时间内便得到了广泛的应用，也因此使会计环境发生了很大变化，并导致传统会计理论和实务的许多方面的不适应性。构建适应于电子商务环境的会计理论与实务不但能够更好的为会计信息使用者提供符合需要的决策信息，而且有利于提高企业的管理水平和市场竞争力。因此，探索电子商务对传统会计的影响具有很高的现实意义。 论文分为四个部分:第一部分是电子商务概述及其对会计环境的影响，包括电子商务的基础理论，如概念、分类以及电子商务会计概论。第二部分分析电子商务对传统会计理论的影响，包括对会计目标、会计假设等方面的影响并提出自己的一些见解。第三部分研究电子商务对传统会计实务的影响，包括电子商务环境下对会计确认、计量、记录、报告等方面的影响，重点在数字产品的核算方面和财务报表的再设计方面提出自己的一些见解。第四部分针对当前电子商务环境下会计体系中存在的问题，提出了相应的发展策略。最后对论文进行总结和概括，并对本研究课题未来发展前景做出展望和预测，指出今后需要进一步讨论的问题和建议。 关键字：电子商务；会计理论；会计实务；影响与对策 Abstact The development of modern information technology changed the traditional production management way, and created a new business model-Electronic Commerce. With its unique advantage, Electronic Commerce had been widely used in a short period of time. Therefore it brings huge change to accounting environment and lead to unsuitability in many aspects about traditional accounting theories and practice. In the condition of Electronic Commerce, setting up suitable accountancys theories and practice can not only provide decision information to meet the demand better for the accounting information users, but also be advantage to raise management level and strengthen the market competition ability. Therefore, investigating the influence of the Electronic Commerce to the traditional accountancy has highly realistic meaning. The essay is divided into five parts: The first part is about the environmental impact of electronic commerce on accounting, including the basic theory of e-commerce, such as concepts, classification and e-business accounting studies. The second part is about the impact of e-commerce on the traditional accounting theory, including the accounting objectives, the impact of accounting assumptions and so on, and put forward some personal ideas. The third part is the study of electronic commerce on the traditional accounting practices, including e-commerce environment, the accounting