摘要
在计算机和通讯技术的合并基础上发展而来的电子商务 ,对传统会计的基本理论、会计职能、会计核算等方面提出了挑战。电子商务是信息共享、进入新的市场、捕捉顾客信息、增强对外交流、提高内部效率、密切与供货商的联系、节约经营成本的现代手段。我国大多数企业并未做好准备迎接电子商务的到来 ,其中会计核算及财务管理能力是企业推行电子商务时应特别考虑的问题。
Electronic commerce has evolved from the merging of computer and communication technology. It challenges the basic theory, accounting function and business accounting, etc. of the traditional accounting. Electronic commerce is the modern method of information sharing, access to new markets and customers, capturing customer information, improving external communication and internal efficiencies, closer links with business suppliers, cost savings. The most companies of our country have not prepare for the coming of electronic commerce. The business accounting and the finance management ability are the special problems when companies carry out electronic commerce.
关键词
电子商务
传统会计
企业
会计核算
Electronic Commerce
Network
Transitional Accounting
