電子商務(wù)環(huán)境下會(huì)計(jì)信息優(yōu)化研究——基于組織平衡理論視角
本文選題:XBRL + 企業(yè)債權(quán) ; 參考:《財(cái)會(huì)通訊》2014年10期
【摘要】:正電子商務(wù)最早起源于美國(guó)并獲得了快速的發(fā)展,中國(guó)雖然自1997年才出現(xiàn)電子商務(wù)的掠影,但發(fā)展迅速,截止2010年12月,中國(guó)的電子商務(wù)行業(yè)網(wǎng)站數(shù)量達(dá)1.86萬(wàn)家,網(wǎng)站網(wǎng)民有3.5億,網(wǎng)民數(shù)量的爆發(fā)式增長(zhǎng)為電子商務(wù)在中國(guó)的普及與發(fā)展提供了便利條件。隨著電子商務(wù)應(yīng)用的不斷擴(kuò)大,通過(guò)網(wǎng)絡(luò)獲取會(huì)計(jì)信息的速度、準(zhǔn)確度也成了企業(yè)之間一較高下的關(guān)鍵因素,企業(yè)已將電子商務(wù)環(huán)境下會(huì)計(jì)信息的獲取作為運(yùn)營(yíng)、管理和建設(shè)的重點(diǎn)活動(dòng)之一。對(duì)傳統(tǒng)會(huì)計(jì)
[Abstract]:Positive E-commerce originated in the United States and gained rapid development. Although e-commerce appeared in China only in 1997, it has developed rapidly. As of December 2010, the number of e-commerce websites in China has reached 18600. There are 350 million Internet users, the explosive growth of the number of Internet users in China provides a convenient condition for the popularity and development of e-commerce. With the continuous expansion of e-commerce applications, the speed and accuracy of obtaining accounting information through the network has become a key factor among enterprises. Enterprises have taken the acquisition of accounting information under the environment of electronic commerce as the operation. One of the key activities in management and construction. Traditional accounting
【作者單位】: 貴州人民武裝學(xué)院;
【分類號(hào)】:F233;F724.6
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