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摘 要
PAGE II
摘 要
电子商务是利用电子技术和网络技术,以商品交换为中心的各种商务活动。其最大的特点就是信息化、网络化和电子化。电子商务相当于传统的交易模式,压缩的交易环节和交易实验,提高了整体经济效益,正在悄悄地改变着人们的生活方式,在给人们的工作生活带来便捷和高效的同时,打破了传统教育模式,时间和空间的限制,提高了资源利用率,从而提升了整体效益。目前,我国企业处于加快转型期,电子商务发展就是其中一项重要举措。其发展给传统会计环境和实务带来了很大的影响和挑战,同时也为新的更为高效的会计模式发展提供了无限的可能。本文通过对电子商务环境下会计信息的特点、对传统会计实务的影响进行论述说明的基础上,指出电子商务环境下传统会计面临的信息安全、人才等问题,从而有针对性地提出解决这些问题的方案,即要加强会计信息化建设,实现会计工作方式现代化及多样性,强化人才综合能力培养,推动国际化进程。
关键词:电子商务;会计理论;会计实务
Abstract
Abstract
Abstract
Abstract
E-commerce is a variety of business activities which take the commodity exchange as the center by using electronic technology and network technology. Its biggest characteristics are informatization, network and electronization. E-commerce has greatly reduced the transaction time, reduced the intermediate link of the transaction, improved the economic benefits, and is quietly changing peoples life style. At the same time, it brings convenience and opportunity to peoples work and life, it greatly reduces the middle link of the transaction, reduces the transaction duration, breaks the limitation of resources, and improves the efficiency and efficiency of the economy. At present, Chinese enterprises are in the period of accelerating transformation, and e-commerce development is one of the important measures. Its development has brought great influence and challenge to the traditional accounting environment and practice, and also provides unlimited possibility for the development of new and more efficient accounting mode. Based on the analysis of the characteristics of accounting information and the influence on the traditional accounting practice in the e-commerce environment, this paper points out the problems of information security and talents faced by traditional accounting in the e-commerce environment, and puts forward the solutions to these problems, namely, strengthening the construction of accounting information, realizing the modernization and diversity of accounting work methods, We will strengthen the cultivat
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