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随着人类驶入二十一世纪,知识经济、网络经济、电子商务等新生事物不断冲击着人们的思想,影响着人们的工作、生活方式,甚至对原有的许多领域的理论与实践产生了重大影响。其实,这些新的范畴是人类科技革命的必然产物,或者说是科技革命的一个发展阶段。本文试探讨科技革命与电子商务的内在联系,进而分析电子商务对会计的影响,并指出会计创新的方向。
As human beings enter the 21st century, new things such as knowledge economy, internet economy and e-commerce continue to impact people’s thoughts and affect people’s work and lifestyles, and even bring about the theory and practice in many original fields Tremendous influence. In fact, these new categories are the inevitable product of the revolution in science and technology of mankind or the stage of development of the revolution in science and technology. This paper attempts to explore the inner relationship between science and technology revolution and e-commerce, and then analyze the impact of e-commerce on accounting, and point out the direction of accounting innovation.