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随着计算机网络技术的蓬勃发展,信息网络化和经济全球化已成为不可抗拒的世界潮流,越来越多的企业从传统的商务活动中走出,步入到电子商务的新时代,由此产生电子商务会计。一、电子商务会计的特点电子商务是我国商务活动中的新生事物,而电子商务会计则是我国会计发展的新兴领域。从会计角度看,开展电子商务活动主要是电子商务会计和网络信息的自由流动。
With the rapid development of computer network technology, information network and economic globalization have become an irresistible trend in the world. More and more enterprises are emerging from traditional business activities and entering into a new era of e-commerce, resulting in Ecommerce Accounting. First, the characteristics of e-commerce accounting E-commerce is a new life in China’s business activities, and e-commerce accounting is the emerging field of accounting development in China. From an accounting point of view, the main activities of e-commerce are the free flow of e-commerce accounting and network information.