电子商务对会计核算流程的影响分析

Analysis of the Influence of E-Commerce on the Accounting Process

摘要: 电子商务发展以网络数据流方式完成交易过程，依托大数据技术、云计算技术等订购、销售和运输产品，并将银行支付和结算作为手段，重构传统产品销售流程，故对会计核算提出了新的要求，传统会计核算模式并不适用于电子商务发展。本文结合会计核算信息理论和企业再造理论，阐述电子商务对会计核算流程的影响，完成会计核算流程再造，并基于电子商务下会计核算基本特征，提出会计核算流程中需要着重考虑问题，旨在优化会计核算流程，提高会计核算质量。

Abstract: The development of e-commerce completes the transaction process by means of network data flow, relies on big data technology and cloud computing technology to order, sell and transport products, and uses bank payment and settlement as a means to restructure the traditional product sales process, which puts forward new requirements for accounting. Traditional accounting model is not suitable for the development of e-commerce. Combining accounting information theory and enterprise reengineering theory, this paper expounds the influence of e-commerce on accounting process and completes accounting process reengineering. Based on the basic characteristics of accounting under e-commerce, this paper proposes the issues that should be emphasized in accounting process, aiming at optimizing accounting process and improving accounting quality.