电子商务环境下会计若干问题研究

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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