电子商务对传统财务会计的影响

[]2002-11-30[],(,150028)[],;,[];;;[]F830.49[]A[]1671-7112(2003)02-0087-03TheAffectionofEconomicBusinessontheTraditionalFinanceAccountingLIYan,ZHANGLin(HarbinUiniversityofcommerce,Harbin150028,China)Abstract:Electroniccommerceisgrowingvigorouslyatpresent.Itisthemodernmeansofenteringnewdevelopingmarsket,catchingcustomerinformation,strengtheningcommunicationswithoutwards,improvinginsdeefficiency,buildingcloserelationbetweensupplyandmeraketing,economizingoperate-cost.Ithaschangedthetraditionalcommercialmode,andpromisinglywillbecomethemainmanagementstylesofenterprisesinfuturesbusinesssociety.E-commerceexertedanimportantinfluenceontheprinciplesoftraditionalaccountingcheckandcalculate,onthewayofsettlementandtheprocedureofac2countingcheckandcalculateetc.Keywords:E-commerce;E-currency;traditionalfinancialaccounting;principlesofaccountingcheckandcalculate11,,,;,,21,,,,,,,,,31,,,,;,;,,,41,,,,,(CAD)(CAM)(CAE),,782003269()JOURNALOFHARBINUNIVERSITYOFCOMMERCENo.2,2003SerialNo.69©1995-2003TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,51,,24365,,,,,,,,,,,,,,,,,,,,,;,,,,,,,;,,,,,,,,,,,,,20,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,88()20032JournalofHarbinUniversityofCommerceNo.2,2003©1995-2003TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,,,,(),,,,,,,,[:](83)(),,,,,(),DELL,,:,,,,(MoralHazard),,,,,,,;,,,,95%()IT,,,,(CRM),,,[][1].[M].:,1999.[2]-,,-.,[M].:,2000.[3]RMyerson,IncentiveCompatibilityandBargainingProb2lem/47:61-73,1978.[:]98,:©1995-2003TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.