电子商务对传统会计的影响

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 ination age, the concept is deeply rooting in people’s heart. 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 marketing rules and accounting principles. Influenced by e-commerce, a new accounting pattern is coming into being and gradually enters our lives, that is electronic business accounting. In order to adjusting the development of e-commerce, the electronic business accounting, based on Internet, produces a new type of accounting ination system by combining the traditional accounting and e-commerce together. Its appearance makes the development of accounting enter a new era and brings new impact to the development of enterprises. So this thesis will emphatically analyze the impact that e-commerce does on the traditional accounting and practice, and further clarify e-commerce’s impact on traditional accounting by listing some specific examples. Key words E-commerce traditional accounting theory practice 下载后可任意编辑 目 录 一、电子商务概述- 2 - （一）电子商务的概念- 3 - （二）电子商务的产生与进展- 4 - 1、电子商务产生的背景- 4 - 2、电子商务进展简史- 5 - （三）电子商务的特点- 5 - 1、交易的普遍性和广泛性- 6 - 2、为企业、客户提供了方便，节约时间- 6 - 3、减少成本- 6 - 4、交易方式的透明化、标准化以及整体化- 6 - 5、交易过程中的安全性- 7 - 二、电子商务对传统会计的影响- 7 - （一）电子商务对传统会计的理论影响- 7 - 1、电子商务对传统会计的概念和范畴的影响- 7 - 2、电子商务对传统会计目标的影响- 7 - 3、电子商务对传统会计假设的影响- 8 - 4、对传统会计确认和计量的影响- 9 - （二）电子商务对传统会计实务的影响- 9 - 1、对历史成本原则的影响- 9 - 2、对凭证的填制和审核的影响- 10 - 3、对会计基础的影响- 10 - 4、对会计信息安全的影响- 11 - 5、对配比原则、会计支付结算方式的影响- 11 - 6、对会计核算的影响- 12 - 7、对财务报告的影响- 12 - 三、如何完善电子商务- 14 - （一）电子商务会计出现与进展的必要性- 14 - 1、电子形式代替了信息传递过程中的纸质形式- 15 - 2、信息具有实时跟踪性- 15 - 3、财务比较容易进行集中管理- 15 - （二）电子商务会计进展的问题及注意事项- 16 - 1、在电子商务的环境下，会计信息失真的风险变大- 16 - 2、电子商务会计系统的复杂使得内部稽核和审计难度加大- 16 - 3、