电子商务发展下的会计革新摘要电子商务的快速发展令企业的经济管理活动发生了天翻地覆的变化。传统会计长久以来一直是作为对企业经济活动的反映和监督，自然而然受到了巨大的影响。此文在叙述商务会计在现在的情况和其本身的特点，及其对传统会计产生的影响。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AccountingreformanddevelopmentundertheelectroniccommerceAbstractTherapiddevelopmentofe-commerceineconomicmanagementactivitiesturnedupsidedown.Traditionalaccountinglongbeenasareflectionoftheeconomicactivitiesofenterprisesandsupervision,andnaturallyhasbeenahugeimpact.Thispaperdescribedinthebusinessaccountinginthepresentsituationandcharacteristicsofitsown,andanalysisoftheimpactoftraditionalaccounting.explainedthereasonsforlimitingthedevelopmentofe-commerceinChina,suchaslackofelectroniccommerceaccountingcompositetypeofexcellentstaffandfinancialaccountingsoftwareisnotmatureenough,thecultivationofcompoundelectroniccommerceaccountingpersonnel,excellent,enhancee-commerceaccountingsoftwaredevelopmentthestrengthandthesignedagreementtoimprovemarket,e-commercemarketenvironment,aseriesofaccounting.Keywords:electroniccommerce;accounting;market目录绪论.......................................................................................................................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）传统会计服务范围有限....................................................................3（三）传统会计综合人才不足....................................................................3（四）传统会计与国际市场接轨................................................................4三、电子商务对传统会计产生的影响................................................................4（一）电子商务对会计主体的影响............................................................4（二）电子商务对持续经营的影响............................................................5（三）电子商务对会计期间的影响............................................................5（四）电子商务对货币计量的影响............................................................6四、电子商务发展下会计发展新趋势................................................................8（一）诉讼会计............................................................................................8（二）安全会计............................................................................................8（三）信息会计............................................................................................9（四）知识经济会计....................................................................................9结论.....................................................................................................
