略论电子商务对会计的影响

电子商务作为网络经济的主要标志和重要内容，正在逐渐改变传统商务的经营场所、经营方式和管理模式，并且引起了会计领域的根本性变革。本从分析电子商务和会计的发展与现状出发，阐述了电子商务对会计的管理环境、会计目标、会计的基本假设、会计原则、会计职能以及会计报告等各方面所产生的影响，并在此基础上对导出网络时代的会计新观念，初步重构会计思维模式进行了探讨。

The Influence of Electronic Business on Accounting

As an important symbol and part of network economy, electronic business is gradually changing the operating site,operating mode, management model, thus causing fundamental changes in the field of accounting.After analyzing the development and present condition of e-business and accounting, a discussion is made of the influence of e-business on accounting management environment, accounting purpose, accounting assumption, accounting principle, accounting function,and accounting report.From this a new accounting philosophy is derived and reconstructed.