| The development of modern information technology changed the traditional production management way, and created a new business model-Electronic Commerce. With its unique advantage, Electronic Commerce had been widely used in a short period of time. Therefore it brings huge change to accounting environment and lead to unsuitability in many aspects about traditional accounting theories and practice. In the condition of Electronic Commerce, setting up suitable accountancy's theories and practice can not only provide decision information to meet the demand better for the accounting information users, but also be advantage to raise management level and strengthen the market competition ability. Therefore, investigating the influence of the Electronic Commerce to the traditional accountancy has highly realistic meaning.This text mainly is divided into four parts. The first part, through expounding the concept, classification, business process of the Electronic Commerce, the competitive advantage that Electronic Commerce brings to enterprise, and the problems in its development process in our country currently, it analyzes how Electronic Commerce influent traditional accountancy's environment. Author considers traditional accounting environment has already hugely changed from economic environment, management environment as well as technique environment. The second part mainly from the angle of accounting theory, analyzes the influence of the Electronic Commerce to the accounting object, assumption, general principles, identifying and measuring, and put forward some improvements suggestions. The third part mainly from angle of the accounting practice, analyzes the influence of the Electronic Commerce to accounting record, pay way, and accounting report, and puts forward the specific way that financing report transition from value approach to event approach in our country, and does a case analysis combined... |
