电商模式对传统会计法律制度的挑战及完善措施研究

Research on the Challenges and Improvement Measures of E-Commerce Models to the Existing Accounting Legal System

摘要: 在数字经济蓬勃发展的背景下，平台经济、共享经济等电商模式应运而生，改变了企业创造价值的方式，同时影响了传统会计的会计核算和监管方法。本文全面、系统地分析了电商模式下现有会计模型面临的挑战。研究发现，由于电商模式独有特征，传统会计法律制度在资产定义、收入确认原则、会计核算、信息披露等方面面临重大挑战。本文通过分析总结出电商模式引发的会计法律制度的核心矛盾，对部分会计政策的变更进行分析，进而从法律制度完善、监管技术创新、国际规则协调等方面提出有针对性的措施。

Abstract: Against the backdrop of the booming digital economy, e-commerce models such as the platform economy and sharing economy have emerged, fundamentally transforming corporate value creation and challenging traditional accounting practices and regulatory frameworks. This paper provides a comprehensive analysis of the challenges confronting existing accounting models in the e-commerce era. The study reveals that the unique characteristics of e-commerce pose significant challenges to traditional accounting and legal systems, particularly in asset definition, revenue recognition principles, information disclosure standards, and regulatory mechanisms. Through systematic analysis, the paper identifies core contradictions in accounting and legal systems arising from e-commerce, and proposes targeted measures including legal system improvements, regulatory innovation, and alignment with international standards.