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电子商务对传统会计的影响
引用本文:袁勋. 电子商务对传统会计的影响[J]. 吉林工程技术师范学院学报, 2004, 0(8)
作者姓名:袁勋
作者单位:北华大学附属医院 吉林吉林132000
摘    要:电子商务的迅速发展,改变了传统会计运作的环境。随着我国商务电子化程度的不断提高,电子商务环境下的会计问题将会逐步显现出来。本文从会计理论、会计法规、会计核算、结算体系、国际化等方面阐述了电子商务对传统会计的影响。

关 键 词:电子商务  :传统会计  :会计理论  :会计法规  :会计核算

The effect of electronic commerce upon the traditional accounting
Yuan Xun. The effect of electronic commerce upon the traditional accounting[J]. Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition), 2004, 0(8)
Authors:Yuan Xun
Abstract:The rapid development of electronic commerce has changed the working environment of the traditional accounting. With the improvement in commercial electronicalization, the problems with the accounting in the context of electronic commerce will appear gradually. The author expounds the effect of electronic commerce upon the traditional accounting from the aspects of the theory of accounting,accounting codes,book keeping,settlement system , internationalization and so on.
Keywords:electronic commerce  the traditional accounting  theory of auounting  accounting codes  book keeping
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