电子商务会计相关问题研究.docVIP

学校代码：10484 学 号：[此处键入准考证号] 河南财经政法大学 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（××专业）本科生论文 论文题目：电子商务会计相关问题研究 专业名称： 工作单位：[此处键入工作单位] 作者姓名：程 渊 联系方式：[此处键入邮编、通讯地址、联系电话] 摘 要 电子商务会计是为适应电子商务的发展，建立在网络环境基础上的会计信息系统。本文通过对电子商务会计定义的介绍，分析电子商务会计与传统会计的区别，通过网络、书籍、对工厂企业会计人员的实地交流分析结合所学内容提出目前我国电子商务会计发展现状及发展面临的问题，通过分析联系实际大胆提出五条对我国电子商务会计发展中所面临问题的对策，预测电子商务会计的未来，最后说明企业实行电子商务会计是现代企业会计发展的必然趋势，电子商务会计在电子商务时代是不可缺少的。 随着电子商务的兴起，企业与企业之间的交易方式发生了根本变化。通过电子商务扩大市场占有份额，提高竞争能力，已成为企业战略 发展 的必然选择，网上交易、网上支付对交易者的诚信度及交易安全有了质的 影响 。这将意味着企业大多数的业务数据和 会计 数据完全电子化和无纸化，由此引发了新的会计问题。 关键词： 电子商务，现代企业会计，传统会计，网上交易，网上支付 ABSTRACT Electronic business?accounting?is to adapt to?the development of electronic commerce,?accounting information system based on?network?environment.Based on the?electronic commerce?accounting?definition,?analysis?the difference between e-commerce?accounting and traditional accounting,through the Internet,?books,?the accounting staff?of factories and enterprises in the?field?of AC analysis?combined with the?content of the?current our country electronic commerce?accounting?development status and developmentproblems,?through the analysis?and practice?boldly?put forward five?problemsthe?electronic commerce?accounting?in the development of our countryselectronic commerce accounting?measures,?predict the?future,?the?e-commerce enterprises?accounting?is the inevitable trend?of accounting development of modern enterprises,?electronic commerce?accounting?is indispensable?in the age of electronic commerce. With the rise of e-commerce,?fundamental changes have occurred?between the enterprise and enterprises?transaction mode.?Through the electronic commerce to?expand market?share,?improve the competitive ability,?has become the?inevitable choice of?the enterprise strategy development,?online trading,?online payment?for traders?and the integrity of the?transaction securityhas been a qualitative?effect.?This will mean that?most of their business data and accounting?data?fully?electronic and paperless,?res