下载后可任意编辑摘 要 随着现代社会的进步与进展，社会网络化、经济全球化、贸易自由化成为当今世界的特征, 而电子商务便是这一特征的具体体现。在这种环境下，传统会计必将受到电子商务的影响。电子商务，即 EB 或 EC，它是利用互联网进行的商贸或商务活动，作为一种信息时代国际通行的商务模式，电子商务观念正在不断的深化人心。电子商务作为网上交易的重要商务活动之一，其存在的巨大经济潜力，使得许多企业都跃跃欲试，虽然这一新经济状态下的商务形态有着光明的前景，但也面临着许多问题。与此同时，在电子商务概念的冲击下，一些传统的市场准则和会计原则似乎也在发生着一些变化。在传统会计受到电子商务影响以后，一种新的会计模式在慢慢的出现，并且逐渐走进我们的生活，即电子商务会计。电子商务会计是为了适应电子商务的进展，建立在网络基础上，由传统会计和电子商务相结合而产生的一种新型会计信息系统。它的出现，让会计的进展进入了一个新时代。同时，它也为企业的进展带来了新的影响。本文将着重分析一下电子商务对传统会计理论和实务所带来的影响；并通过具体案例进一步阐明电子商务对传统会计的影响。关键词：电子商务 传统会计 理论 实务Abstract With the development of modern society, social network 、 economic globalization and trade liberalization have become the characteristics of the world today. Electronic commerce is the specific embodiment and under such conditions will undoubtedly affect traditional accounting. E-commerce, namely EB or EC, uses Internet to do business or commercial activities. As a business pattern used internationally in information age, the concept is deeply rooting in people’s heart. 下载后可任意编辑As one of the important business activities, e-commerce has huge economic potential making many Enterprises want to have a try. Although the business pattern under the new economic condition has a bright future, there are still some problems existing. Meanwhile, affected by the concept of e-commerce, it seems that some changes have being taken place in some traditional marke...
