本文選題：電子商務(wù) + 傳統(tǒng)會計(jì)�。� 參考：《經(jīng)貿(mào)實(shí)踐》2017年02期

【摘要】：隨著互聯(lián)網(wǎng)的快速發(fā)展,基于互聯(lián)網(wǎng)的電子商務(wù)也獲得了飛速發(fā)展,人類進(jìn)入了電子商務(wù)時代。電子商務(wù)以其特有的優(yōu)勢在短時間內(nèi)得到了廣泛的運(yùn)用,也因此使得會計(jì)環(huán)境發(fā)生了改變,使得傳統(tǒng)的會計(jì)理論和實(shí)務(wù)表現(xiàn)出了不適應(yīng)性。目前我國對電子商務(wù)環(huán)境下的會計(jì)的研究還比較少,構(gòu)建適應(yīng)于電子商務(wù)環(huán)境的會計(jì)理論與實(shí)務(wù)不但能夠更好的為會計(jì)信息使用者提供符合需要的決策信息,而且有利于提高企業(yè)的管理水平和市場競爭力。本文涉及電子商務(wù)的定義和分類的相關(guān)概念;其次,敘述了電子商務(wù)給企業(yè)帶來的機(jī)遇和挑戰(zhàn)。
[Abstract]:With the rapid development of internet, e-commerce based on internet has also been developed rapidly. E-commerce has been widely used in a short period of time because of its unique advantages, which has changed the accounting environment and made the traditional accounting theory and practice show inadaptability. At present, the research on accounting under the environment of electronic commerce in our country is still relatively few. The construction of accounting theory and practice adapted to the environment of electronic commerce can not only provide the users of accounting information with decision-making information that meets the needs better. And is advantageous to raise the management level of enterprise and market competition ability. This paper deals with the definition and classification of electronic commerce. Secondly, it describes the opportunities and challenges that electronic commerce brings to enterprises.
【作者單位】： 太原市精神病醫(yī)院財(cái)務(wù)科;
【分類號】：F715.5;F724.6

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