Research Of Accounting In Electronic Commerce

With the rapid development of Internet applications, electronic commerce based on Internet has been developing quickly, which brought us to a new age of electronic commerce. The commercial flows and managerial models of industrial society and people's life have been greatly changed. Traditional accounting theory and practice based on the accounting environment will definitely be changed. Therefore, to study the impact of electronic commerce on them will meet the requirement this new age and propel the development of accounting. Electronic commerce is a new kind of commerce, which is operated electronically through computer networks. It is full of notable meanings to macro economy and microcosmic operation. There are mainly three kinds of models of electronic commerce. The commercial means and flows are different from traditional ones. Electronic commerce is a new kind of accounting object with new accounting characters and methods. Electronic commerce has changed the organization and procedures of management and other sides of accounting environment that will impact traditional accounting convention and recognition. The security is the key to success of electronic commerce. Accountants should know the factors and the techniques of network security, and build a safe control system for the accounting information system to ensure the authenticity and reliability of accounting information in network. The traditional exposure of information cannot satisfy users' requirements of accounting information under new condition. The accounting information exposure should be reformed in aspects of the range, contents, and means.