【内容摘要】：电子商务——这一全新的概念正以难以估量的速度兴起，并进而改变着社会经济生活的各个方面。电子商务的发展对许多不同的学科都产生了影响，从而使得在电子商务环境中的各个不同学科的发展形成了一个全新的研究领域；会计决定于客观经济环境的变化，服务于特定的社会环境，电子商务的发展为更加高效的会计模式提供了广阔的空间和可能。【关键字】：电子商务 会计实务 网络会计Abstract: E-commerce-a brand new concept is to speed up the inestimable importance, and then change the social economy all aspects of life. The development of e-commerce for many different disciplines have effect, so that in the electronic commerce environment in of each different development of the discipline of forming a new field of study; Accounting decision in the objective economic environment changes, service to certain social environment, the development of the electronic commerce for more effective accounting model provides a broad space and may.Keywords: Electronic business Accounting practice Network accounting1目录一、电子商务以及传统会计理论与实务的概念............................4（一）什么是电子商务.....................................................4（二）什么是传统会计理论与实务...........................................5二、电子商务对会计理论的影响........................................5（一）对会计目标的影响...................................................5（二）对社会基本假设的影响..........................................5 1、关于会计主体假设。.......................................................52、关于持续经营假设..................................................63、会计分期假设。....................................................64、货币计量假设。....................................................6 (三)对基本会计概念和范畴的影响.........................................6 （四）对会计恒等式的影响 （五）对会计确认和计量的影响............................................7 （六）对传统财...
