论电子商务对传统会计的革命性影响及其对策

在计算机和网络技术的合并基础上发展而来的电子商务，对传统会计的基本假设、核算重点、会计属性、信息披露等诸多方面都将产生“颠覆”性的影响和冲击。面对这种影响和冲击，唯一可取的对策是积极行动起来，努力适应电子商务对会计工作提出的新要求，克服电子商务时代的某些弊端，使电子商务在最大程度上增进我们人类的福利。

On Revolutionary Influence of Electronic Commerce on Traditional Account and its Countermeasure

Developed on the basis of combination of computer and network technology, electronic commerce (EC) have had overthrowing effect and impact on basis hypothesis, accounting key, account attribute and information revelation of traditional accounts. In the face of the effect and impact, the only feasible countermeasure is to take initiative and make great efforts to meet new demands of account work imposed by EC as well as to overcome some disadvantages in the age of EC, which aims at making EC improve welfare of human beings to its maximum.