电子商务会计研究
本站原创 论文中文摘要：随着互联网应用的迅速普及，基于互联网的电子商务近年发展极为迅猛，人类社会已进入电子商务新时代。电子商务极大地改变了工业社会传统的商务流程和管理模式以及人们的生活方式。基于会计环境的会计理论和实务势必发生变革。通过研究电子商务对传统会计理论的冲击和电子商务环境下的相关会计实务问题，推动会计的发展以适应时代的要求。电子商务是一种全新的商务活动，其业务处理实现了电子化、一体化，对宏观经济和企业微观经营都具有变革性的意义。电子商务的运作模式主要有三种。电子商务的交易流程与方法与传统商务不同。电子商务是一种新的会计对象，具有不同于传统会计对象的特征和会计方法。电子商务使企业的组织形式、生产经营方式和企业业务流程等会计环境因素发生变革，势必对传统的会计假设、会计确认等产生重大冲击。电子商务的安全是电子商务成功的关键。企业会计人员必须了解影响电子商务安全的各种因素，掌握相关的网络安全技术，制定适合网络会计信息系统的安全控制体系，保证会计信息在电子商务环境下的真实可靠性。新的经济环境下信息用户对会计信息需求的变化使传统会计信息披露显出诸多不足，促使会计信息应在披露的范围、内容、手段等方面进行革新
Abstract（英文摘要）： With the rapid development of Internet applications, electronic commerce based on Internet has been developing quickly, which brought us to a new age of electronic commerce. The commercial flows and managerial models of industrial society and people’s life he been greatly changed. Traditional accounting theory and practice based on the accounting environment will definitely be changed. Therefore, to study the impact of electronic commerce on them will meet the requirement this new age and propel the development of accounting. Electronic commerce is a new kind of commerce, which is operated electronically through computer networks. It is full of notable meanings to macro economy and microcoic operation. There are mainly three kinds of models of electronic commerce. The commercial means and flows are different from traditional ones. Electronic commerce is a new kind of accounting object with new accounting characters and methods. Electronic commerce has changed the organization and procedures of management and other sides of accounting environment that will impact traditional accounting convention and recognition. The security is the key to success of electronic commerce. Accountants should know the factors and the techniques of network security, and build a safe control system for the accounting information system to ensure the authenticity and reliability of accounting information in network. The traditional exposure of information cannot satiy users’ requirements of accounting information under new condition. The accounting information exposure should be reformed in aspects of the range, contents, and means.
论文关键词： 电子商务；会计理论；安全；信息披露；
Key words（英文摘要）： Electronic Commerce；Accounting Theory；Security；Exposure；
Abstract（英文摘要）： With the rapid development of Internet applications, electronic commerce based on Internet has been developing quickly, which brought us to a new age of electronic commerce. The commercial flows and managerial models of industrial society and people’s life he been greatly changed. Traditional accounting theory and practice based on the accounting environment will definitely be changed. Therefore, to study the impact of electronic commerce on them will meet the requirement this new age and propel the development of accounting. Electronic commerce is a new kind of commerce, which is operated electronically through computer networks. It is full of notable meanings to macro economy and microcoic operation. There are mainly three kinds of models of electronic commerce. The commercial means and flows are different from traditional ones. Electronic commerce is a new kind of accounting object with new accounting characters and methods. Electronic commerce has changed the organization and procedures of management and other sides of accounting environment that will impact traditional accounting convention and recognition. The security is the key to success of electronic commerce. Accountants should know the factors and the techniques of network security, and build a safe control system for the accounting information system to ensure the authenticity and reliability of accounting information in network. The traditional exposure of information cannot satiy users’ requirements of accounting information under new condition. The accounting information exposure should be reformed in aspects of the range, contents, and means.
论文关键词： 电子商务；会计理论；安全；信息披露；
Key words（英文摘要）： Electronic Commerce；Accounting Theory；Security；Exposure；