电子商务环境下的会计思考

电子商务的发展改变了传统会计的运作环境，传统会计的会计假设、会计要素、会计报表和会计实务等方面都面临严峻的挑战。电子商务的出现，使会计假设的基本理论变得模糊，需要进一步的思考；电子商务环境下应把人力资源作为一个重要的会计要素来考虑，同时，应扩大无形资产的核算范围；电子商务环境下网上实时报告会计信息成为可能；会计实务的许多方面已不能适应新的电子环境，需要进行思考和创新。

Considerations on the Accounting Under the E -commerce Environment

With the development the e-commerce,the movement environment of the traditional accounting has changed.The traditional accounting assumption,accounting factors,accounting reports and accounting practice,etc.face great challenges.The e-commerce blurs basic theory of the accounting assumption,which must be further considered.Under the e-commerce environment we should take the human resource as one of the important accounting factors and extend the accounting limits.The e-commerce makes real-time accounting information reporting on-line possible.Many aspects of the accounting practice must be had a further consideration and innovation because of the new economic environment.