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进入21世纪,信息技术迅猛发展,随之产生了一种全新的、生命力极强的经济模式,即电子商务。电子商务没有时间和空间的限制,它是一种商家和消费者不用面对面交易的全新的商业模式。电子商务在时间和空间上突破性对会计活动产生了巨大的影响和改变。传统的会计模式已经不能完全满足电子商务这一全新的经济环境模式,电子商务给企业带来了很大的改变,而这些改变也要求会计管理活动的内涵和外延产生变革性的变化。本文将电子商务对会计管理活动所产生的影响从几个不同的角度进行浅析。
In the 21st century, with the rapid development of information technology, a brand new and extremely viable economic model has emerged, namely e-commerce. E-commerce has no time and space constraints, it is a brand new business model that businesses and consumers do not have to face to face transactions. The breakthrough in time and space of e-commerce has had a huge impact and change on accounting activities. The traditional accounting mode can not completely meet the new economic environment mode of e-commerce. E-commerce has brought a great change to the enterprise, and these changes also require that the connotation and denotation of the accounting management activity have a transformative change. This paper analyzes the impact of e-commerce on accounting management activities from several different perspectives.