Development Of E-Commerce Impact On Traditional Accounting

Review of the development process of the accounting, accounting impetus came mainly from changes in the environment of business and accounting information users’ information needs change. Of these two aspects of the accounting system, accounting for the existence and survival, the former repeatedly asked the accounting to the new economy business reflected, to reflect and strengthen the basic functions of accounting to reflect; the latter requires accounting to meet the information users the changing information needs, in order to improve the users of accounting information in economic decision-making role, to maintain its vitality.With the accelerating process of global economic integration, the rapid development of computer and network technology, as a way of life, e-commerce activity is rapid development. E-commerce in the mode of time and space constraints, it is a new business model of a business and consumers do not have face-to-face transactions. E-commerce breakthrough in time and space had a huge impact and change the accounting activities. The traditional accounting model can not fully meet the e-commerce in this new economic environment model, the use of e-commerce with online transactions, the formation of a new billing system, e-commerce to the settlement of electronic money and digital currency brings with it great changes, these changes also require the connotation and extension of the accounting environment to produce transformational change, Internet companies and their way of business accounting, will the traditional accounting theory, accounting practices have a significant impact.