摘要
建立在现代信息技术基础之上的电子商务已经冲击了传统财务会计模式,会计环境的变化要求会计信息系统也要进行内部改革,未来的会计信息系统必将实现信息化。分析了电子商务对财务会计假设理论、财务会计职能、财务会计核算及财务报告的影响。
E-business established on the modem information techniques has impacted the traditional accounting mode, and the variation of the accounting environment requires the accounting information system to make internal reform, and the future accounting information system will certainly be informatized. This paper analyzes on the influence of E-business on the assumption theory of financial accounting, the functions of financial accounting, the detection of financial accounting, and the financial statement.
出处
《科技情报开发与经济》
2005年第17期119-120,共2页
Sci-Tech Information Development & Economy
关键词
电子商务
财务会计
会计信息系统
E-business
financial accounting
accounting information system
