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本文试图从理论与管理的角度探讨电子商务对传统会计假设与会计组织的影响,在此基础上,提出电子商务对电子财务的要求,并提出与电子商务相适应的网络财务体系。
This paper attempts to explore the impact of e-commerce on the traditional accounting hypothesis and accounting organization from the theoretical and management perspective. On this basis, the e-commerce requirements for e-finance are put forward and the e-commerce network financial system is proposed.