试析电子商务对会计影响的现状与对策——以阿里巴巴公司为例摘 要基于计算机和网络的发展普及，电子商务陆续出现，多家企业也开始承接电子商务业务。随着电子商务业务的展开，企业的会计实务发生转变，而会计实务的转变必然会对会计理论产生影响，同样会计理论的调整也会进一步影响到会计环境。一般来说，电子商务对传统的会计实践和会计理论有很大的影响。在电子商务时代，传统的会计模式不可避免地会面临一些机遇和挑战。因此，对电子商务的影响进行分析很有必要，并且提出有效的对策，能更好地促进会计理论和会计实务的发展。本文以阿里巴巴为例进行探究，以使文章更加充实。关键词：电子商务；传统会计；影响；对策AbstractBased on the development of computers and networks, e-commerce has emerged, and many companies have begun to undertake e-commerce business. With the development of e-commerce business, the accounting practice of enterprises has changed, and the change of accounting practice will inevitably have an impact on accounting theory. The adjustment of accounting theory will further affect the accounting environment. In general, e-commerce has a great impact on traditional accounting practices and accounting theory. In the era of e-commerce, traditional accounting models will inevitably face some opportunities and challenges. Therefore, it is necessary to analyze the impact of e-commerce, and propose effective countermeasures to better promote the development of accounting theory and accounting practice. This article takes Alibaba as an example to explore to make the article more fulfilling.Key words:E-commerce; traditional accounting; influence; countermeasure目 录1 绪论.............................................................................................................................................11.1 研究背景及意义..............................................................................................................11.2 国内外研究现状...............
