基于电子商务环境下的财务会计的变革

基于电子商务环境下的财务会计的变革(11000字)
摘  要：伴随着近年来信息技术的飞速发展，电子商务的发展趋势越来越迅猛，交易范围涉及实体商品，数字化商品，各类服务等。由于它具有交易虚拟化、交易成本低、交易效率高、交易透明化和选择范围广泛的特点，所以几年来已成为一种新型的商业模式。而电子商务过程中所涉及到的付款、转账、兑换，以及与此相关的支付能力、支付信誉、支付安全性等都对传统的会计系统提出了巨大的挑战。为了应对这些挑战，在电子商务环境下谋求发展，传统会计必须做出相应的变革。本文通过分析电子商务环境对会计理论、会计实务的影响，探讨电子商务环境下企业会计理论、会计实务的变革趋势。
关键词：电子商务；会计理论；会计实务；变革

Reform of Financial Accounting Based on E-commerce Environment
Abstract：With the rapid development of information technology in recent years, the development of e-commerce become more and more rapid. Its trading involves physical goods, digital goods, all kinds of services and so on. Because of its virtual trading, low transaction cost, efficient transaction, transparent transaction and wide range of choice, the e-commerce has become a new business model in these years. The process involved e-commerce payment, transfer, exchange, and the related ability to pay, payment credit, payment security. All of these take a great challenge to the traditional accounting systems. In order to meet these challenges and develop, the traditional accounting must take some reform. The aim of this paper is to analyze the effect of e-commerce environment on theory of accounting and practice of accounting, and explore the tendency of reforms based on e-commerce environment.
Key words：E –commerce;Practice of Accounting;Theory of Accounting;Reform

目    录
摘要……………………………………………………………………………1
关键词…………………………………………………………………………1
一、绪论……………………………………………………………………………2
    （一）研究目的和意义…………………………………………………………2
    （二）国内外研究现状…………………………………………………………2
1国内研究现状……………………………………………………………2
2国外研究现状……………………………………………………………2
3简要评述……………………………………………………………2
二、电子商务环境下财务会计处理现状……………………………………………5
三、基于电子商务环境下传统财务会计理论的变革………………………………6
    （一）会计基本假设的变革……………………………………………………6
1会计主体假设的变革……………………………………………………6
2会计分期假设的变革……………………………………………………7
3货币计量假设的变革……………………………………………………7
4持续经营假设的变革……………………………………………………7
    （二）会计核算原则的变革……………………………………………………8
        1权责发生制失去存在的基础……………………………………………8
        2历史成本原则失去存在的价值…………………………………………8
    （三）会计职能的变革…………………………………………………………8
    （四）会计要素的变革…………………………………………………………8
四、基于电子商务环境下传统财务会计实务的变革………………………………9
    （一）会计确认和计量的变革…………………………………………………9
    （二）会计财务报告的变革…………………………………………………10
    （三）会计管理信息系统的变革…………………………………………11
    （四）会计信息的输入传递方式的变革…………………………………11
五、结束语………………………………………………………………………12
参考文献 ……………………………………………………………………12
致谢 …………………………………………………………………………………13