电子商务对传统会计的影响

兰州交通大学毕业论文1摘要随着现代社会的进步与发展，社会网络化、经济全球化、贸易自由化成为当今世界的特征,而电子商务便是这一特征的具体体现。在这种环境下，传统会计必将受到电子商务的影响。电子商务，即EB或EC，它是利用互联网进行的商贸或商务活动，作为一种信息时代国际通行的商务模式，电子商务观念正在不断的深入人心。电子商务作为网上交易的重要商务活动之一，其存在的巨大经济潜力，使得许多企业都跃跃欲试，虽然这一新经济状态下的商务形态有着光明的前景，但也面临着许多问题。与此同时，在电子商务概念的冲击下，一些传统的市场准则和会计原则似乎也在发生着一些变化。在传统会计受到电子商务影响以后，一种新的会计模式在慢慢的出现，并且逐渐走进我们的生活，即电子商务会计。电子商务会计是为了适应电子商务的发展，建立在网络基础上，由传统会计和电子商务相结合而产生的一种新型会计信息系统。它的出现，让会计的发展进入了一个新时代。同时，它也为企业的发展带来了新的影响。本文将着重分析一下电子商务对传统会计理论和实务所带来的影响；并通过具体案例进一步阐明电子商务对传统会计的影响。关键词：电子商务传统会计理论实务兰州交通大学毕业论文2AbstractWiththedevelopmentofmodernsociety,socialnetwork、economicglobalizationandtradeliberalizationhavebecomethecharacteristicsoftheworldtoday.Electroniccommerceisthespecificembodimentandundersuchconditionswillundoubtedlyaffecttraditionalaccounting.E-commerce,namelyEBorEC,usesInternettodobusinessorcommercialactivities.Asabusinesspatternusedinternationallyininformationage,theconceptisdeeplyrootinginpeople’sheart.Asoneoftheimportantbusinessactivities,e-commercehashugeeconomicpotentialmakingmanyEnterpriseswanttohaveatry.Althoughthebusinesspatternundertheneweconomicconditionhasabrightfuture,therearestillsomeproblemsexisting.Meanwhile,affectedbytheconceptofe-commerce,itseemsthatsomechangeshavebeingtakenplaceinsometraditionalmarketingrulesandaccountingprinciples.Influencedbye-commerce,anewaccountingpatterniscomingintobeingandgraduallyentersourlives,thatiselectronicbusinessaccounting.Inordertoadjustingthedevelopmentofe-commerce,theelectronicbusinessaccounting,basedonInternet,producesanewtypeofaccountinginformationsystembycombiningthetraditionalaccountingande-commercetogether.Itsappearancemakesthedevelopmentofaccountingenteraneweraandbringsnewimpacttothedevelopmentofenterprises.Sothisthesiswillemphaticallyanalyzetheimpactthate-commercedoesonthetraditionalaccountingandpractice,andfurtherclarifye-commerce’simpactontraditionalaccountingbylistingsomespecificexamples.Keywords:E-commercetraditionalaccountingtheorypractice兰州交通大学毕业论文1目录一、电子商务概述.........................................................................................................................1（一）电子商务的概念.........................................................................................................1（二）电子商务的产生与发展.............................................................................................31、电子商务产生的背景...............................................................................................32、电子商务发展简史...................................................................................................3（三）电子商务的特点.........................................................................................................41、交易的普遍性和广泛性...........................................................................................42、为企业、客户提供了方便，节省时间...................................................................43、减少成本...................................................................................................................54、交易方式的透明化、标准化以及整体化...............................................................55、交易过程中的安全性...............................................................................................5二、电子商务对传统会计的影响.................................................................................................5（一）电子商务对传统会计的理论影响.............................................................................51、电子商务对传统会计的概念和范畴的影响...........................................................52、电子商务对传统会计目标的影响...........................................................................63、电子商务对传统会计假设的影响...........................................................................64、对传统会计确认和计量的影响...............................................................................7（二）电子商务对传统会计实务的影响.............................................................................71、对历史成本原则的影响...........................................................................................72、对凭证的填制和审核的影响...................................................................................83、对会计基础的影响...................................................................................................84、对会计信息安全的影响...........................................................................................95、对配比原则、会计支付结算方式的影响...............................................................96、对会计核算的影响.................................................................................................107、对财务报告的影响.................................................................................................11三、如何完善电子商务...............................................................................................................12（一）电子商务会计出现与发展的必要性.......................................................................131、电子形式代替了信息传递过程中的纸质形式.....................................................132、信息具有实时跟踪性.............................................................................................133、财务比较容易进行集中管理............................................................................