A Discussion About the Impact of Electronic Commerce on Accounting

With the information technology continuing to evolve, the network has become an integral part of people's lives and work. The rise of e-commerce presents a challenge to the traditional accounting model. Accounting that based on the e-commerce environment need to make special adjustments. This paper analyzes the e-commerce impact on the traditional accounting. From the perspective of accounting theory, the paper further analyzes the impact of the e-commerce on the accounting assumptions, recognition, measurement and record report, and put forward a response to the accounting impact of e-commerce strategy, that are to make adjustments the accounting assumptions, the accounting recognition and measurement, the accounting records and reports and in other areas in the electronic business environment.