电子商务背景下会计信息披露研究

Research on Accounting Information Disclosure under the Background of Electronic Commerce

摘要: 在我国经济的快速发展中，电子商务的作用日益凸显，它不仅推动了互联网技术的创新，还促进了会计信息的网络化，加快了会计准则与国际准则接轨的效率。在新的经济环境下，按传统模式披露会计信息越发不合时宜，披露的信息难以满足会计信息使用者的需求，严重制约了企业的发展。本文首先对会计信息披露方式、披露中的问题展开阐述，继而具体分析在电子商务环境下对传统会计模式产生的影响，最终提出有助于会计披露质量的措施。

Abstract: In the rapid development of our country’s economy, the effect of electronic commerce is increasingly prominent. It not only promotes Internet technology innovation, but also promotes the accounting information network, and speeds up the accounting standards and international standards standards efficiency. Under the new economic environment, the disclosure of accounting information according to the traditional mode is more and more inappropriate, and the disclosed information is difficult to meet the needs of the users of accounting information, which seriously restricts the development of enterprises. This paper first expounds on the accounting information disclosure methods and problems in the disclosure, then analyzes the impact on the traditional accounting mode in the e-commerce environment, and finally puts forward measures that are conducive to the quality of accounting disclosure.