摘要

随着我国市场经济繁荣不断发展和人民生活水平的逐步提升，在现代社会中，我国的电子商务产业也随之而不断发展建设，并且在市场新形势的要求下，不断规范和完善发展建设的需要。电子商务时代的到来不管是对于我国的企业建设还是对于我国的经济建设等多方面来说，都有着十分重要的作用。因此，在电子商务普及的大环境下，企业相关部门和负责人更应该主动了解，本篇论文就在这个大的背景下进行分析，通过了解电子商务和会计相关知识的了解，明确电子商务对传统会计信用、对传统会计技术、对企业的经营与管理，以及老生常谈的会计人员法律规范等方面的不同影响，并且进一步结合电子商务环境对于现代企业会计建设提出的新要求和设立的市场新规范，在明确传统会计制度规范的基础上，提出新的发展前景，促使会计工作的开展尽快融入电子商务的环境，有效解决现代企业会计工作开展中存在的各项问题。

关键词：电子商务；传统会计；管理创新

Abstract

The progress of the economic and social development has given rise to a number of new things. Today，under the electronic commerce has become the economic growth of the main form of commercial development and construction in our country，whether it’s for our country enterprise construction or for aspects of the economic construction of our country，has a very important role. Therefore，popularized in the e-commerce environment，the enterprise related department and director should take the initiative to learn more，this paper is under the big background carries on the analysis，understanding of e-commerce and accounting related knowledge，clear the electronic commerce to the traditional accounting credit，to the traditional accounting technology，to the enterprise management，impact on accounting personnel ethical as well as to the legal norm，and on this basis，find the e-commerce circumstance problems existing in the construction of accounting in our country，and countermeasure analysis，aimed at the existing problems in order to promote the construction of accounting in our country. The significance of this paper writing lies in the understanding of e-commerce impact on development of China’s accounting，clear important role in the construction of the electronic business accounting of our country，and on the basis of the unique characteristics of e-commerce，to solve the problems about our country enterprise in the development of accounting，to adapt to the development and construction countermeasures，thus ensuring the economic development of the enterprise construction.

Keywords:Electronic commerce；Traditional accounting；Management innovation