论文部分内容阅读
信息时代,电子商务飞速发展,2016年上半年,我国电子商务交易规模高达10.5万亿元,同比增长37.6%,而且在今后还会继续保持较高的增长速度。互联网+时代各行各业都被带进改革升级的浪潮中,然而会计核算却似乎没有跟上电商发展的步伐,暴露出了一系列的问题。本研究在描述了电子商务飞速发展对会计核算影响的基础上,探索了新时期我国会计核算管理存在的一些不足,并针对这些问题提出了一些建议,期望在促进会计核算机制升级改革上有一定帮助。
In the information era, with the rapid development of e-commerce, in the first half of 2016, the scale of China’s e-commerce transaction reached as high as 10.5 trillion yuan, up 37.6% over the same period of last year, and will continue to maintain a high growth rate in the future. Internet + era all walks of life have been brought into the wave of reform and upgrading, but accounting does not seem to keep pace with the development of e-commerce, exposing a series of problems. Based on the description of the impact of rapid development of e-commerce on accounting, this study explores some shortcomings in our country’s accounting management in the new era and puts forward some suggestions on these issues. It is hoped that there will be some measures to promote the reform of accounting mechanism help.