摘 要电子商务是一种通过使用信息网络技术，把商品交变成中心点的商务活动，在它发展的过程中，帮助多种会计的模型增加了很多的有效的方法和发展空间，为其提供了更多在其他领域扩展的机会，并且在一定的程度上，电子商务对于传统的会计理论和方法产生了很大的影响。而会计，它会随着当时的社会环境的变化而做出调整或者创新，会不断地发展。社会网络化、贸易自由化、经济全球化是当今世界的三大特征, 而电子商务就是这些特征的体现。在这种大环境下, 会计必将在以往的基础上继续向前发展。本文首先介绍了电子商务和会计在当今会计环境下的发展趋势；然后分点详细地介绍了计算机技术在会计领域应用将逐渐普及、新一代的会计信息系统的组成及其使用的逐渐普及这两项技术出的出现和逐渐普及；最后从人力资源会计出现和发展、网络会计的出现和影响、会计市场国际化、会计学科边缘化这几个方面的讲述当下的会计环境和会计发展趋势。关键词: 电子商务；会计环境；会计发展趋势Talking about E-commerce and Accounting DevelopmentAbstractE-commerce is a network through the use of information technology, make goods delivery center of business activity, in the process of its development, help a variety of accounting model has increased a lot of effective methods and development space, provided more opportunities for expansion in other fields, and to a certain extent, e-commerce to the traditional accounting theory and method had a great effect And accounting, it will be changed with the social environment at that time, adjust or innovation, will continue to develop Social networking trade liberalization is the 3 big features of today's world of economic globalization, And e-commerce is embodied in such circumstances, these characteristics on the basis of the previous accounting will continue to forward this article first introduced the electronic commerce and the development trend of accounting in today's environment.Key words: E-commerce; Accounting environment; Accounting development trend目 录一...
