电子商务中的企业会计问题研究—财务管理.doc

摘要 网络技术日新月异的发展为电子商务的兴起奠定了良好的基础。电子商务以其独特的优势如雨后春笋一般在短时间内得到了广泛的应用，逐步渗透到社会生活的方方面面，使会计环境发生前所未有的巨大变化，给企业会计理论和会计实务带来了多方面，全方位的影响，对传统企业会计提出了根本性的挑战。本文试图从电子商务的概念界定着手，引出电子商务会计的分类和特点，从会计理论、会计实务等方面分别对电子商务环境下的企业会计问题做出系统而深入分析和研究，并且结合电子商务环境中企业会计面对的一些问题进行分析并给出对策，在借鉴其他学者研究成果的基础上提出自己的观点。希望能给电子商务环境下的企业会计体系建设问题提供一点有用的理论基础。 关键词：电子商务；会计理论；会计实务；问题及对策 ABSTRACT The rapid development of network technology has laid good foundation for the emergence of electronic commerce. Recently, E-commerce has been rapidly and widely applied,with it’s unique advantages, and gradually penetrate into our life in many aspects, which take great changes to the accounting environment , and influence the enterprise accounting deeply in it’s theory and practices, at the same time, it also bring great challenges to the traditional corporate accounting. This paper attempts to define the concept of e-commerce at the begging, then leads to the accounting classification and characteristics of e-commerce, and make in-depth and overall analysis and research in the accounting issues of accounting theory and accounting practices ,which are under the e-commerce environment.What’s more, to analyze the problems under the E-commerce corporate accounting environment and gives accommodate measures.At last,to draw on my personal views on the base of the research results of other scholars. I hope to give some useful suggestion about the basis theoretical to the issues of building the enterprise accounting system under e-commerce environment. Keyword：E-commerce;Accounting Theory;Accounting practice;Problems and Solutions 目 录 摘要 i ABSTRACT ii 第一章 绪论 - 1 - 1.1选题背景和意义 - 1 - 1.2文献综述 - 1 - 1.2．1 国内外研究概况及现状 - 1 - 1.3论文研究结构内容与研究方法 - 2 - 第二章 电子商务概述 - 3 - 2.1电子商务的定义 - 3 - 2.2电子商务的分类 - 3 - 2.4电子商务的运作模式与流程 - 4 - 第三章 电子商务对会计理论的影响分析 - 5 - 3.1电子商务对会计职能的影响及要求 - 5 - 3.1.1电子商务环境下对反映职能的影响 - 5 - 3.1.2电子商务环境下对控制职能的影响 - 5 - 3.1.3电子商务环境下对决策职能的影响 - 6 - 3.1.4会计职能转变对企业会计的要求 - 7 - 3.2电子商务对会计假设的影响及要求 - 7 - 3.2.1对会计主体假设的影响及要求 - 7 - 3.2.2对持续经营假设的影响及要求 -