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时代的发展促使了信息技术革命,信息技术革命不断发展,电子商务由此应运而生。在新时期,我国的电子商务依托网络平台,降低了企业的大量成本,解决了企业库存积压的问题,解决了目的地产品短缺等问题。由此可见,电子商务已经给我们的生活带来了很大的影响,甚至是对社会企业的发展也有很大的影响。现如今,电子商务已经成为部分企业重要的战略转折点。但是,电子商务所具有的自动化,网络化,数字化,虚拟性等特点也是其发展的局限,因为传统的会计记账模式在这个领域难以实现,因此,会计行业急需改革以适应电子商务的发展。本文将电子商务对会计实务所带来的影响做了一个深入的分析,指出笔者认为的会计实务在电子商务中能进行的改善和优化。希望对同行业的发展有一定的积极作用。
The development of the times has prompted the revolution of information technology and the continuous development of the information technology revolution. As a result, e-commerce has emerged. In the new era, China’s e-commerce relies on the internet platform, reducing the huge cost of enterprises, solving the problems of backlog of enterprises and solving the problems of shortage of products in destination. It can be seen from this that e-commerce has brought a great impact on our life and even has a great impact on the development of social enterprises. Nowadays, e-commerce has become an important strategic turning point for some enterprises. However, the features of automation, network, digitization and virtualization of e-commerce are also the limitations of its development. Because the traditional accounting bookkeeping model is hard to be realized in this field, the accounting profession urgently needs reform to adapt to the development of e-commerce. This paper makes an in-depth analysis of the impact of e-commerce on accounting practices and points out the improvement and optimization that the author believes can be carried out in e-commerce. Hope that the development of the industry have a certain positive effect.