电子商务的蓬勃发展给企业财务会计带来了巨大的影响,这种影响客观上要求企业财务会计要做到与时俱进,不断改变。本文对于电子商务带给企业财务会计的影响分别从会计假设、会计职能、会计核算等三个维度进行了系统的探讨,然后提出了电子商务环境之下,企业其财务会计策略,以期为企业财务会计水平的提升带来有益探索。 The rapid development of e-commerce has brought tremendous impact on corporate finance and accounting, and this kind of influence objectively requires corporate financial accounting to keep pace with the times and keep changing. This paper systematically explores the impact of e-commerce on corporate finance and accounting from the three dimensions of accounting hypothesis, accounting function and accounting calculation. Then it puts forward the strategy of financial accounting in e-commerce environment, Accounting standards to enhance the beneficial exploration.