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电子商务与传统交易方式不同,企业是通过网络实现洽谈、订货、收付结算及交换的过程,以电子交易合同和电子货币代替了传统贸易下的纸质合同及货币,所以又被称为“无纸贸易”。电子商务的发展必将促使会计系统与企业的其他业务计算机系统实现无缝焊接,使得会计数据的载体发生改变,从传统会计下的纸质变为电子商务环境下的硬盘、软磁盘、磁带和光盘等。这种从纸质到磁介质和光电介质的置换,使得会计数据的存储、处理、传递由“机械形式”为“电子磁形式”所取代,账簿、发票等纸质凭证将慢慢地不复存在,会计逐渐走向无纸化已经成为一个不可回避的问题。
E-commerce is different from traditional trading methods. Enterprises realize the process of negotiation, ordering, payment, settlement and exchange through the Internet. They replace paper-based contracts and currencies under traditional trade with electronic trading contracts and electronic money, so they are also called “ Paperless trade. ” The development of e-commerce will surely promote the seamless welding between the accounting system and other business computer systems in the enterprise, resulting in the change of the carrier of accounting data from the paper under the traditional accounting to the hard disk, floppy disk, magnetic tape and optical disk in the e-commerce environment Wait. This replacement from paper to magnetic media and optical media causes the accounting data to be stored, processed, and transmitted from a “mechanical form” to an “electronic magnetic form,” and paper documents such as books, invoices, etc. will slowly cease to exist Existence, accounting gradually toward paperless has become an unavoidable problem.