浅谈电子商务对企业会计职能的影响及要求(国外英语资料).doc

浅谈电子商务对企业会计职能的影响及要求(国外英语资料)Discussion on the influence and demand of Electronic Commerce on enterprise accounting functionThis article source: paper /Key words: e-commerce accounting functionAbstract: the development of e-commerce, especially the rise of e-commerce enterprises, has a great impact on the accounting theory of enterprises. Accounting function, as the basic component of accounting theory, is affected by the impact, and it also puts forward new requirements for e-commerce enterprise accounting.The information network to achieve leapfrog development, has become the key infrastructure for economic and social development from 2000 to 2005, the total number of telephone users in China increased from 230 million to 740 million, the average annual increase of 100 million; the fixed telephone line penetration rate by 12 / per person increased to 27 hundred people; the Internet the number of Internet users increased from 22 million 500 thousand in 2000 to in 2005 111 million, the number of online computers from 8 million 920 thousand in 2000 rose to 49 million 500 thousand in 2005, the international Internet bandwidth increased from 2799m in 2000 to 136106m in 2005. With the increasing of Internet users, e-commerce in Chinese also got rapid development, the concept of online shopping is increasingly popular, in 2005 the global online shopping users about 270 million people, in 2006 the global number of users of online shopping is about 320 million, the annual growth rate of 19%,.2006 years of electronic transactions amounted to 7 billion 400 million yuan in 2007. Is expected to reach 8 billion 890 million yuan. In the first quarter of 2007, Chinas third party payment market transactions amounted to 16 billion yuan, an increase of 33.3% over the previous quarter, compared with the same period last year, an increase of more than 4 times. As a new thing, e-commerce is developing vigorously in china.As the name suggests, e-commerce is happening on the Internet, incl