电子商务对传统会计的影响及对策~

本科生毕业论文

学 院 经济与管理学院 专 业 工商管理（会计学方向）

2015年04 月

电子商务对传统会计的影响及对策研究

独 创 性 声 明

本人郑重声明：所呈交的毕业论文是本人在指导老师指导下取得的研究成果。除了文中特别加以注释和致谢的地方外，论文中不包含其他人已经发表的研究成果。与本研究成果相关的所有人所做出的任何贡献均已在论文中作了明确的说明并表示了谢意。

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电子商务对传统会计的影响与对策研究

摘 要

随着互联网的快速发展，基于互联网的电子商务也获得了飞速发展，人类进入了电子商务时代。电子商务以其特有的优势在短时间内得到了广泛的运用，也因此使得会计环境发生了改变，使得传统的会计理论和实务表现出了不适应性。目前我国对电子商务环境下的会计的研究还比较少，构建适应于电子商务环境的会计理论与实务不但能够更好的为会计信息使用者提供符合需要的决策信息，而且有利于提高企业的管理水平和市场竞争力。本文首先对电子商务的发展情况和国内外对有关传统会计影响方面的研究做了简单的介绍；同时也介绍了涉及电子商务的定义和分类的相关概念；其次，从会计理论出发，叙述了电子商务给企业带来的机遇和挑战并详细论述了电子商务对传统会计假设、会计职能和会计确认的影响，从而提出了自己的观点；从会计实务出发，分析了对企业会计环境、会计组织、支付方式和会计信息安全的影响。；最后，通过对以上内容的分析与总结，本文从人员、法规、市场的角度提出了一些对策。

关键词：电子商务；传统会计；会计实务；会计体系

Study on the Influence of Electronic Commerce on the Traditional Accounting

and Countermeasures

Abstract

With the rapid development of the Internet, Internet based e-commerce has also been a rapid development, the human race has entered the era of electronic commerce. Electronic commerce with its unique advantages has been widely used in a short period of time, so the accounting environment has changed, the traditional accounting theory and practice has shown adaptability. The current research on Accounting under the environment of e-commerce in China is still relatively small, the construction of accounting theory and practice to adapt to the environment of e-commerce can not only better for the accounting information users provide decision information to meet the demand, but also conducive to improve the management level and market competitiveness of enterprises. Firstly, the development situation at home and abroad of the electronic commerce on the traditional accounting related effects were briefly introduced; at the same time, this paper also introduced the related concept of the definition and classification of electronic commerce; secondly, from the point of view of accounting theory, describes the electronic commerce brings the opportunities and challenges and the impact of electronic business on the traditional accounting assumption, accounting function and accounting confirmation is discussed in detail, and put forward their own point of view; from the point of view of accounting practice, analyzes the influence on accounting environment, accounting organization, mode of payment and accounting information safety; finally, through the analysis of the above content and conclusion, this paper puts forward some countermeasures from the market point of view, regulations, personnel.

Keywords: Electroniccommerce; Traditional accounting; Accounting practice; Accounting system

目 录

一、选题背景 ............................................. 1 二、国内外研究综述 ....................................... 1

（一）国外研究现状 .............................................. 1 （二）国内研究现状 .............................................. 2

三、电子商务的相关理论研究 ............................... 3

（一）电子商务的定义 ............................................ 3 （二）电子商务的分类 ............................................ 3

四、电子商务对传统会计的影响 ............................. 3

（一）电子商务带来的机遇和挑战 .................................. 3 （二）电子商务对传统会计假设的影响 .............................. 4 （三）电子商务对会计确认的影响 .................................. 6 （四）电子商务对传统会计职能的影响 .............................. 7

五、电子商务对会计实务的影响 ............................. 8

（一）电子商务对会计环境的影响 .................................. 8 （二）电子商务对会计组织的影响 .................................. 9 （三）电子商务对支付方式的影响 .................................. 9 （四）电子商务对会计信息安全的影响 ............................. 10

六、电子商务环境下我国完善会计体系的对策 ................ 10

（一）提高会计人员的综合素质 ................................... 10 （二）政府须着力完善相关的法律法规 ............................. 11 （三）进一步优化市场交易环境 ................................... 12

七、结论 ................................................ 13 参考文献 ................................................ 14

致谢 .................................................... 15

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