电子商务发展下的会计革新摘 要此文在叙述商务会计在现在的情况和其本身的特点,阐述了限制我国电子商务发展的原因,例如缺少电子商务会计复合型的优秀人员和财务会计软件不够成熟等,提出栽培复合型电子商务会计优秀人员、、增强电子商务会计软件的开发利用力度和实行签订市场协议的条例,完善电子商务会计市场环境一系列的问题。关键词:电子商务;会计;市场Accounting reform and development under the electronic commerceAbstractThis paper described in the business accounting in the present situation and characteristics of its own, explained the reasons for limiting the development of e-commerce in China, such as lack of electronic commerce accounting composite type of excellent staff and financial accounting software is not mature enough, the cultivation of compound electronic commerce accounting personnel, excellent, enhance e-commerce accounting software development the strength and the signed agreement to improve market, e-commerce market environment, a series of accounting.Keywords: electronic commerce; accounting; market目 录摘 要......................................................................................................................1Abstract..................................................................................................................1绪 论.......................................................................................................................1一、 电子商务的发展与特征...............................................................................1(一)电子商务发展三个阶段....................................................................1(二)电子商务的特征................................................................................2二、电子商务对传统会计的挑战........................................................................2(一)传统会计假设存在缺陷....................................................................2(二)传统会计服...