20091305012余梦帆

I电子商务对企业会计的影响TheInfluenceofE-commerceOnEnterpriseAccounting课题名称电子商务对企业会计的影响院系经济管理学院专业班财务管理0901姓名余梦帆指导教师万希宁教授II摘要随着Internet技术的出现及广泛应用，传统的生产经营模式和社会环境以及社会运作方式都发生了根本性的变化，人类进入了信息经济时代。随之出现了一种崭新的商业模式—电子商务。电子商务的出现导致了会计理论赖以发展的环境随之发生改变，会计领域出现了一些新的问题。这些新兴问题对会计理论和实务的发展起着至关重要的作用。目前为止，我国对电子商务会计的研究还相对较少，因此，完善会计理论和实务是我国电子商务环境下会计发展的必然趋势。本文主要分为四个部分。第一部分通过阐述电子商务的概念、分类、业务流程，以及电子商务为企业带来的竞争优势和我们目前发展电子商务存在的问题，分析了电子商务对传统会计环境产生的影响。第二部分主要从会计理论的角度出发，分析了电子商务对会计目标、会计假设、会计一般原则、会计确认和会计计量产生的影响。第三部分主要从会计实务角度出发，分析了电子商务对会计记录、支付方式、会计报告等的影响，并结合烟台开发区汇和实业有限公司进行了实例分析。第四部分对电子商务环境下如何完善我国会计体系，提出了一些建议。关键词：电子商务会计理论会计实务变化影响IIIAbstractWiththeemergenceofInternettechnologyandextensiveapplication,thetraditionalbusinessmodelofproductionandthesocialenvironmentandsocialmodeofoperationhaveundergoneafundamentalchange,humanityhasenteredtheeraofinformationeconomy,followedtheemergenceofanewbusinessmodel-E-commerce.Theemergenceofe-commerceledtothevariationofenvironmentforthedevelopmentofaccountingtheory;therearesomenewproblemsforaccountingfields.Theseemergingissuesforthedevelopmentofaccountingtheoryandpracticeplayavitalrole.Uptonow,therearefewresearchesaboutChina'se-commerceaccountingstudy.Therefore,improvetheaccountingtheoryandpracticeofaccountingunderthee-commerceenvironmentinChinaistheinevitabletrend.Thistextmainlyisdividedintofourparts.Thefirstpart,throughexpoundingtheconcept,classification,businessprocessoftheElectronicCommerce,thecompetitiveadvantagethatElectronicCommercebringstoenterpriseandtheproblemsinitsdevelopmentprocessinourcountrycurrently.Thesecondpartmainlyfromtheangleofaccountingtheory,analyzestheinfluenceoftheElectronicCommercetotheaccountingobject,assumption,generalprinciples,measuring,andputforwardsomeimprovementssuggestions.Andthethirdmainlyfromangleoftheaccountingpractice,analyzestheinfluencepartoftheElectronicCommercetoaccountingrecord,payway,andaccountingreport,anddoesacaseanalysiscombinedYantaidevelopmentzoneindustrialco.LTD.ThefourthpartputsforwardsomesuggestionsabouthowtoperfecttheaccountingsysteminourcountryintheconditionofElectronicCommerce.Keywords:ElectronicCommerceAccountingtheoryAccountingpracticeChangeandInfluenceIV目录绪论....................................................................................................................................11电子商务概述及其对会计环境的影响..........................................................................41.1电子商务概述.....................................................................................................41.1.1电子商务的定义........................................................................................41.1.2电子商务的分类........................................................................................41.1.3电子商务的特点........................................................................................51.1.4电子商务的优势与局限............................................................................51.2电子商务对会计环境的影响.............................................................................61.2.1经济环境的变化........................................................................................61.2.2管理环境的变化........................................................................................71.2.3技术环境的变化........................................................................................81.3电子商务与会计.................................................................................................92电子商务对会计理论的影响........................................................................................102.1电子商务对会计职能的影响...........................................................................102.2电子商务对会计假设的影响...........................................................................102.2.1对会计主体假设的影响..........................................................................102.2.2对持续经营假设的影响...........................................................................112.2.3对会计分期假设的影响...........................................................................112.2.4对货币计量假设的影响...........................................................................112.3电子商务对会计要素的影响...........................................................................123电子商务对会计实务的影响........................................................................................133.1电子商务技术环境下的会计记录..................................................................133.2电子商务技术环境下的会计记录..................................................................143.3电子商务环境下我国发展会计系统的实践..................................................14—以烟台开发区汇和实业有限公司为例........................................................143.3.1企业概况..................................................................................................143.3.2企业组织结构与会计核算体系..............................................................15V3.3.3采用并实施新的会计信息系统..............................................................153.3.4实施效果评价..........................................................................................163.3.5应用电子商务为企业财务系统带来的风险..........................................174电子商务会计中存在的问题和解决策略.....