试析电子商务对会计影响的现状与对策——以阿里巴巴公司为例摘要基于计算机和网络的发展普及，电子商务陆续出现，多家企业也开始承接电子商务业务。随着电子商务业务的展开，企业的会计实务发生转变，而会计实务的转变必然会对会计理论产生影响，同样会计理论的调整也会进一步影响到会计环境。一般来说，电子商务对传统的会计实践和会计理论有很大的影响。在电子商务时代，传统的会计模式不可避免地会面临一些机遇和挑战。因此，对电子商务的影响进行分析很有必要，并且提出有效的对策，能更好地促进会计理论和会计实务的发展。本文以阿里巴巴为例进行探究，以使文章更加充实。关键词：电子商务；传统会计；影响；对策AbstractBasedonthedevelopmentofcomputersandnetworks,e-commercehasemerged,andmanycompanieshavebeguntoundertakee-commercebusiness.Withthedevelopmentofe-commercebusiness,theaccountingpracticeofenterpriseshaschanged,andthechangeofaccountingpracticewillinevitablyhaveanimpactonaccountingtheory.Theadjustmentofaccountingtheorywillfurtheraffecttheaccountingenvironment.Ingeneral,e-commercehasagreatimpactontraditionalaccountingpracticesandaccountingtheory.Intheeraofe-commerce,traditionalaccountingmodelswillinevitablyfacesomeopportunitiesandchallenges.Therefore,itisnecessarytoanalyzetheimpactofe-commerce,andproposeeffectivecountermeasurestobetterpromotethedevelopmentofaccountingtheoryandaccountingpractice.ThisarticletakesAlibabaasanexampletoexploretomakethearticlemorefulfilling.Keywords:E-commerce;traditionalaccounting;influence;countermeasure目录1绪论.............................................................................................................................................11.1研究背景及意义...............................................................................................................11.2国内外研究现状...............................................................................................................11.3研究内容及方法...............................................................................................................22概念界定及相关理论.................................................................................................................32.1电子商务...........................................................................................................................32.2传统会计与网络会计.......................................................................................................33电子商务对传统会计理论的影响.............................................................................................43.1对会计定义和职能的影响...............................................................................................43.2对会计假设与原则的影响...............................................................................................43.3对会计对象与确认的影响...............................................................................................53.4对会计报告的影响...........................................................................................................54电子商务对传统会计实务的影响.............................................................................................74.1对会计记账方法的影响...................................................................................................74.2对会计信息处理方式的影响...........................................................................................74.3...
