摘要：中国的电子商务时代的到来已经极大地改变了传统会计赖以生存的社会经济环境，所以会计行业必须做出改变，寻找到新的适应电子商务时代的企业会计实务运作模式。首先我们必须要弄清楚电子商务时代的到来究竟对会计实务的哪些具体方面产生巨大而深远的影响，然后找到企业会计实务存在的问题，最后才能对症下药。本文立足于网络电子商务公司，主要分析电子商务时代对会计实务中会计凭证、会计账簿、核算过程、财务报表、组织形式方面的影响。在进行详细而深入地分析和研究之后，发现一些电子商务时代的会计实务面临的问题并尝试给出相应的建议。同时在借鉴其他学者研究成果的基础上提出自己的观点。48958

毕业论文关键词：电子商务；网络电子商务公司；传统会计实务；电子商务时代会计实务

The influence of Electronic Commerce on accounting practice

Abstract: The arrival of the era of China's electronic commerce has greatly changed traditional accounting relies for survival of the social and economic environment, so the accounting profession must make changes to find a new era of e-commerce enterprise accounting practice operation mode. Firstly, we must clear which specific aspects of accounting practice has been great and far-reaching influenced. Secondly, we should find some important existing problems of enterprise accounting practices. Finally we can suit the remedy to the case. Based on the Internet e-commerce company, this paper demonstrates effects of era of e-commerce on accounting practice in accounting vouchers, accounting books, accounting, financial statements, forms of organization. After detailed and in-depth analysis and research, I find that some accounting practices of the era of e-commerce are faced with the problem and try to give the corresponding advice. At the same time in reference on the basis of research achievements of other scholars put forward my views.

Keywords: e-commerce; network electronic business company; traditional accounting practice; accounting practice e-commerce era

 目  录

绪论 1

（一）研究背景及意义 1

（二）研究内容及方法 1

一、电子商务时代概述 2

（一）电子商务时代相关概念 2

1、电子商务 2

2、网络电子商务公司 2

（二）电子商务的意义 2

1、低推广成本 2

2、不受时空限制 3

3、对基础设施依赖程度低 3

（三）我国电子商务时代与会计实务的关系 3

1、我国电子商务时代发展现状 3

2、电子商务时代的会计实务变化 3

二、电子商务时代对会计凭证和会计账簿的影响 5

（一）电子商务时代对会计凭证的影响 5

1、会计凭证 5

2、会计凭证的变化 5

（二）电子商务时代对会计账簿的影响 6

1、会计账簿 6

2、会计账簿的变化 6

三、电子商务时代对会计核算过程的影响