随着电子商务的到来,原有会计依据的社会经济环境发生了巨大变化,如会计假设、会计职能、会计要素、会计核算、历史成本原则、权责发生制和财务报告等都发生了相应的变化;财务会计面临着会计信息安全、会计专业技术人才、会计国际化和财务软件等问题。 With the advent of e-commerce, great changes have taken place in the socio-economic environment of the original accounting basis, such as accounting assumptions, accounting functions, accounting elements, accounting principles, historical cost principles, accruals and financial reporting, etc. Change; financial accounting faces accounting information security, accounting professional and technical personnel, accounting internationalization and financial software and other issues.