电子商务对传统财务会计的影响  

The Influence of Electronic Commerce on Traditional Accounting

作　　者：李燕[1] 

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150076

出　　处：《商业研究》2004年第11期178-180,共3页Commercial Research

摘　　要：电子商务正在蓬勃发展 ,它是企业进入新兴市场、捕捉顾客信息、加强对外交流、提高内部效率、密切供销关系、节约经营成本的现代化手段。电子商务由于它改变了传统的商业模式 ,预计将会成为未来商业企业的主要经营方式。在分析电子商务优势的基础之上 ,阐述了电子商务对传统财务会计在历史成本、权责发生制等会计核算原则、会计核算流程以及支付结算方式等方面所产生的重要影响。Electronic commerce is growing vigorously at present.It is the modern means of entering new market,gathering customer information,strengthening communication,improving inside efficiency,building close relation between supply and marketing,economizing operate-cost.It has changed the traditional commercial mode,and will promisingly become the main style of enterprise management in future business society. On the basis of analyzing the advantage of electronic commerce,this paper mainly expounds the influence on traditional accounting in the aspects of some accounting principles of historical cost and accrual basis,accounting procedures and the ways of settlement.

关 键 词：电子商务 传统财务会计 会计核算原则 会计核算流程 支付结算方式 

分 类 号：F713.36[经济管理—产业经济]