试论电子商务对传统会计理论的影响

电子商务的发展将对企业管理的各个领域产生很大的影响，必然也会对会计产生重大的影响。传统会计的理论和方法都不能适应电子商务对会计提出的要求，无论是会计原则，还是会计假设；无论是会计方法，还是会计报告；无论是会计实务，还是会计职能，都将发生深刻的变化。文章分析了传统会计理论和方法中存在的不足，提出了电子商务时代的会计理论和方法，并对电子商务时代的会计假设、会计原则、会计方法、会计报告和会计职能等五个重要会计理论问题进行了论述。

On the Influence of E-commerce on Traditional Accounting Theory

The development of e-commerce will exert a great influence on every field of business administration. Traditional accounting theories and approaches can no longer meet the requirements from e commerce for accounting. Great changes will take place in terms of accounting principles, accounting hypotheses, accounting approaches, accounting reports, accounting practice and accounting functions. This paper analyses the deficiencies in traditional accounting theories and approaches and presents some accounting theories and approaches in the era of e-commerce. A discission is also given to accounting hypotheses, accounting principles, accounting approaches, accounting reports and accounting functions in the era of e-commerce.