摘要
在新会计环境下,电子商务企业充满了机遇与挑战,会计信息质量也遭受了巨大的冲击。通过阐述电子商务企业中的虚假销售行为及"错位定价"导致电子商务企业在原会计准则中对收入确认的口径存在不一致等问题,分析得出这两个方面暴露了电子商务企业会计信息可靠性和可比性差,并提出相应的改进建议,以期加强电子商务企业会计信息可靠性和可比性。
The new accounting environment has brought great opportunities and challenges to e-commerce enterprises,making the quality of accounting information suffer a huge impact as well.This paper expounds the false sales behavior in e-commerce enterprises and the inconsistence of income recognition in the original accounting standards caused by "mispricing",and analyzes the poor reliability and comparability of accounting information exposed in e-commerce enterprises,and finally puts forward corresponding improvement suggestions.It is hopeful that these strategies can strengthen the reliability and comparability of accounting information in e-commerce enterprises.
作者
江若楠
Jiang Ruonan(Putian University,Putian 351100,China)
出处
《黑河学院学报》
2019年第11期94-95,共2页
Journal of Heihe University
基金
福建省教育厅社会科学基金一般项目“电子商务环境下的内部控制探讨”(JAS160470)
关键词
电子商务企业
会计信息
可靠性
可比性
e-commerce enterprises
accounting information
reliability
comparability
