论文部分内容阅读
随着计算机技术的产生,网络技术的飞速发展,在时间和空间上衍生出一种新的商务模式——电子商务。电子商务作为一种新型的网络交易经济模式迅速崛起,它带来了信息技术产业及全球经济和社会的重大变革,促使了企业管理的网络数字化。带来了企业经营模式的改变,在宏观上促进了全球经济一体化。以网络交易为本质特征的电子商务成为推动经济发展的重要力量的同时,也对企业传统的会计信息系统及相关体系造成一定的冲击。会计作为对各种经济业务与事项进行反映与报告的控制系统必然要进行相应的变革,以适应新的经济环境的要求和企业经济发展的需要。
With the emergence of computer technology, the rapid development of network technology, in time and space derived a new business model - e-commerce. As a new economic model of online trading, e-commerce is rapidly emerging. It has brought about major changes in the information technology industry and in the global economy and society, and has led to the digitization of the network of business administration. Brought about the change of business model and promoted the global economic integration macroscopically. E-commerce, which is characterized by online transactions, has become an important force for promoting economic development. It also has some impact on the traditional accounting information systems and related systems of enterprises. As a control system that reflects and reports on various economic businesses and matters, accounting reform inevitably needs to be changed to meet the requirements of the new economic environment and the needs of the economic development of enterprises.