| 浅析电子商务对会计核算的影响 |
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| 引用本文： | 陈鹏. 浅析电子商务对会计核算的影响[J]. 西安石油大学学报(社会科学版), 2003, 12(2): 38-42 |
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| 作者姓名： | 陈鹏 |
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| 作者单位： | 中国石油天然气集团公司,财务资产部,北京,100724 |
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| 摘 要： | 目前，电子商务正在蓬勃发展，它改变了传统商业模式，成为未来社会企业的主要经营方式。电子商务从根本上改变了会计所赖以生存的环境，本分析了电子商务对会计核算的基本前提、会计核算流程、会计核算范围、会计信息传递以及会计信息披露的影响，进而为新环境下的会计发展提供了理论依据。
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| 关 键 词： | 电子商务 会计 核算 |
| 文章编号： | 1008-5645(2003)02-0038-05 |
| 修稿时间： | 2003-03-02 |
The Influence of E - Business on Accounting Calculation |
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| CHEN Peng. The Influence of E - Business on Accounting Calculation[J]. Journal of Xi‘an Shiyou University:Social Science Edition, 2003, 12(2): 38-42 |
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| Authors: | CHEN Peng |
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| Abstract: | At present,e-business is developing vigorously.It has changed the traditional commercial model and will be a major mode of business operation in the future society.E-business has fundamentally changed the environment in which accounting has survived.In this paper,an analysis is made of the influence of e-business on the basic prerequisites to accounting calculation,process and scope of accounting calculation,transmission and disclosure of accounting information,thus providing a theoretical basis for accounting development in the new circumstances. |
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| Keywords: | e-business accounting calculation |
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