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ID:34007285
大小:1.79 MB
页数:56页
时间:2019-03-03
《电子商务环境下会计若干问题研究》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、是保证可靠性和相关性的要件。电子商务对会计的影响应当是多方面的,由于作者认识和能力局限,本文仅对其中的部分问题包括电子商务环境下如何构建会计报告模式等作了一些探讨,但还不太深入,需作进一步的研究。【关键词】:电子商务会计理论会计实务会计报告AbstractWiththeriseofmtemetandthepopularizationofitsapplication,theelectroniccoinnlercedevelopsveryquickly.In2004,theturnoveroftheglobalele
2、ctroniccommerceis$2,774,800,000,000,thegrowthrateis25.3%.thetransactionundertheelectroniccommerceachievestooccupy15%-20%ofglobaltrade.Thegrowthofelectroniccommercemakesprofoundimpactonallsidesofsocialeconomicenvironment.Accountingenvironment,associalmilieu,ec
3、onomicenvironment,policyandlawenvironment,technologicalenvironmentetc.alsotakesplacesomechanges.Itissupposedtohavearightrecognitionofthechangesofaccountingenvironment:neitherexaggeratingtheimpactofneweconomyonaccountingenvironment,nordisregardingthenewchanges
4、fromaccountingenvironment.ThetransformingfidederivingfromthecausesofITiscollidingwiththecoastlineofaccounting.Thestudyofdiscussingaccounting’Sinformationsystemsetupundertheconditionofelectronicconlnlercebecomesoneofthefocusesofpresentaccounting’Sstudies.Peopl
5、eoneandanothercarryonstudiesonaccounting’SproblemsundertheenvironmentofelectroniccomInerce.Itscontentincludesaccountinghypothesis,accountingtarget,accountingrecognitionandmeasurement,accountingfunction,accountingcontrolandaccountingreportete.Accountingisinacc
6、ordancewithacertainsocialmilieuallthetime.Totakeprecautionsandtoexplorenewopportunitiesandchallengesundersuchanaccountingenvironmenttakingonnewlookwithcharacteristicsthoughnothingsubstantialchangesappearedareundoubtedlyofcertainsignificanceontheoriesandpracti
7、ce.Enterallwithhour,theaccountingmaykeepondevelopingandkeepitsflexiblevitalityunderthetransitionalenvironment.Accordingtotheaboveanalyzed,thispaperwillcarryonastudyonsomeaccountingproblemsundertheelectroniccommerceenvironment.Thispaper,firstly,carriesonthegen
8、eralanalysisandelucidationontheinfluenceoftheelectroniccommerceupontheaccountingenvironmentwhichistheenvironmentandthefoundationtostudy;Thendiscussingthemany—sidedimpactonaccounting’Stheo
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