电子商务环境下会计实务研究
本站原创 论文中文摘要：以互联网为核心白勺信息技术正在对人类社会白勺发展、进步和繁荣起着越来越重要白勺影响。以互联网在经济活动中白勺应用为本质特征白勺电子商务已经渗透到社会生活白勺方方面面，成为推动经济发展白勺主要力量，同时也给会计领域带来了一场全方位、根本性白勺革命。电子商务改变了传统白勺商务流程和管理模式，适应于一定会计环境白勺会计理论和会计实务必然发生相应变革，通过研究电子商务对传统会计理论白勺冲击和电子商务环境下白勺相关会计实务问题，推动会计发展以适应时代白勺要求。会计理论和会计方法博大精深，本文着重于对电子商务环境下会计理论和会计方法白勺部分热点问题进行了分析研究和探讨。论文运用电子商务理论和会计理论对电子商务环境下会计白勺基本特征进行深入分析，分析了电子商务对会计职能、假设、原则、要素、对象和确认等方面白勺影响；在借鉴已有白勺研究成果基础上，结合电子商务会计发展白勺实际，设计了电子商务环境下白勺网络会计流程；根据电子商务会计信息白勺特点，研究了符合电子商务环境白勺会计信息处理方式。电子商务环境下，信息用户对会计信息需求白勺变化使传统会计信息披露显出诸多不足，促使会计信息在披露白勺范围、内容、原则和手段等方面进行了更新；文章从政策与法律环境、软件设计与功能、企业管理信息化、建立健全电子商务会计系统安全保护措施、培养高素质应用人才等方面探讨了构建电子商务会计系统白勺发展战略
Abstract（英文摘要）：www.328tibet.cn Information technology based on the Internet has had a great impact on social development and prosperity. Electronic commerce is characterized with the application of Internet in the economic activities, which penetrates into all aspects of social life and has become one of the main factors to contribute to economy. Electronic commerce has brought about all-around and profound changes in accounting. Traditional business procedure, management style , accounting theory and practice will change in accordance with Electronic commerce. The thesis researches into the impacts of Electronic commerce on traditional accounting theory and specific accounting practice in the environment of Electronic commerce to improve accounting theory, which will meet the demands of our era.Accounting theory and method are broad and profound. The thesis probes some hot issues in accounting theory and method. IT analyses basic characteristics of accounting under the circumstances of Electronic commerce based on the theories of Electronic commerce and accounting. It also makes an analysis of influences that Electronic commerce has on accounting functions, accounting assumptions, accounting principles, main factors of accounting, accounting objects and its identification. An Internet accounting procedure is designed with the reference to previous research and according to the updated development of Electronic commerce accounting. The thesis carries out a research on accounting information processing in accordance with characteristics of Electronic commerce accounting information. Traditional accounting informational reports he shown their disadvantages due to changes of demands from information users, who conduct Electronic commerce. Accounting information reports he to be upgraded in such aspects as scope, content, principle and approach. The thesis proposes strategies for the development of Electronic commerce accounting system, including policies, law environment, soft ware design and function information technology adopted in enterprise management, establishing and improving security system of Electronic commerce accounting, security measures and cultivating well-qualified technical personnel.
论文关键词： 电子商务；会计理论；会计实务；
Key words（英文摘要）：www.328tibet.cn Electronic commerce；Accounting theory；Accounting practice；
Abstract（英文摘要）：www.328tibet.cn Information technology based on the Internet has had a great impact on social development and prosperity. Electronic commerce is characterized with the application of Internet in the economic activities, which penetrates into all aspects of social life and has become one of the main factors to contribute to economy. Electronic commerce has brought about all-around and profound changes in accounting. Traditional business procedure, management style , accounting theory and practice will change in accordance with Electronic commerce. The thesis researches into the impacts of Electronic commerce on traditional accounting theory and specific accounting practice in the environment of Electronic commerce to improve accounting theory, which will meet the demands of our era.Accounting theory and method are broad and profound. The thesis probes some hot issues in accounting theory and method. IT analyses basic characteristics of accounting under the circumstances of Electronic commerce based on the theories of Electronic commerce and accounting. It also makes an analysis of influences that Electronic commerce has on accounting functions, accounting assumptions, accounting principles, main factors of accounting, accounting objects and its identification. An Internet accounting procedure is designed with the reference to previous research and according to the updated development of Electronic commerce accounting. The thesis carries out a research on accounting information processing in accordance with characteristics of Electronic commerce accounting information. Traditional accounting informational reports he shown their disadvantages due to changes of demands from information users, who conduct Electronic commerce. Accounting information reports he to be upgraded in such aspects as scope, content, principle and approach. The thesis proposes strategies for the development of Electronic commerce accounting system, including policies, law environment, soft ware design and function information technology adopted in enterprise management, establishing and improving security system of Electronic commerce accounting, security measures and cultivating well-qualified technical personnel.
论文关键词： 电子商务；会计理论；会计实务；
Key words（英文摘要）：www.328tibet.cn Electronic commerce；Accounting theory；Accounting practice；