摘要：伴随着互联网及各项智能终端科技的蓬勃发展，以淘宝、京东为代表的一批依托互联网发展的电子商务企业逐渐成为普通消费者日常消费，企业例行采购的一种较为主流的渠道，并逐渐改变着我国当前的经济发展结构。与之相伴所产生的大量会计信息急需一种兼具时效性和真实性的方式进行及时的处理。而目前我国的会计信息处理方式的发展远不及这种新兴商业模式扩张的速度。在我国实体经营的企业所产生的会计信息都广泛存在缺乏监督以及真实性缺失的背景下，广大电子商务企业在日常经营中就更难免会遇上各种各样的涉及相关会计信息汇总编制及审查方面的问题。这些缺乏监督的会计信息处理方式将导致不良的会计信息流入企业管理者和相关政府稽查人员手中，造成对企业经营状况的误判和对税务征收的阻碍，甚至将破坏区域经济发展环境，对我国当下所进行的深化经济改革的举措带来不利影响。所以，认清当前电子商务环境下的会计信息监督方式，找出相关弊端进行查缺补漏势在必行。47098

毕业论文关键词：互联网;电子商务;会计信息质量;会计信息真实性;会计监督

On the supervision of accounting information quality in electronic commerce

Abstract: As the explosive development of the Internet and intelligent terminal’s technology, the electronic commercial enterprise, such as Taobao ,Jingdong, which rely on the Internet development has becoming the mainstream of the commercial consumption and enterprise’s procurement. In addition, these commercial channels increasingly occupy the mainstream status of the present economic structure. A large number of accounting information that was produced by the electronic commercial methods is badly in need of one measure which combines the timeliness and authenticity to dispose. At present, the development of accounting information processing mode in our country is far less than the speed of the expansion of this new business model. Under the background that the accounting information produced by the entities in our country is lack of supervision and authenticity.The vast number of e-commerce enterprises in the daily business will inevitably encounter a variety of issues related to the preparation and review of the relevant accounting information,These lack of supervision of the accounting information processing mode will lead to bad accounting information flowing into the hands of enterprise managers and relevant government inspectors, which causes the erroneous judgment of the enterprise management situation and the barrier to the tax collection, even the destruction of the regional economic development environment and create adverse impact on China's current efforts to deepen economic reform.Therefore, identifying the way that accounting information supervision in current e-commerce environment, finding out the defects and filling gaps that lack of investigation are imperative.

KeyWords: internet;electronic commerce;accounting information quality;authenticity of accounting information;accounting supervision

目录

一、绪论 1

二、会计信息真实性的基本理论 2

（一） 会计信息真实性的基本概念 2

（二） 会计信息真实性的评价标准 2

三、我国电子商务公司会计信息真实性的现状分析 3

（二） 电商企业财务数据安全问题 3

    1、 网络信息安全方面 3

    2、 电子商务交易方面 3

（二） 电商企业的相关税费申报问题[3]