Introduction: Entering the 21st century, computer technology, the rapid development of network technology, electronic commerce has become a very strong life business way. 在电子商务环境下，生产者的生产将按市场需求来进行，其销售将借助于计算机和网络来完成，将彻底改变传统商务方式下的业务流程。 E-commerce environment, producers will demand to carry out the production, its sales will be assisted by computers and networks to complete, will completely change the traditional business mode of business processes. 企业经营环境的革命性变化必然导致会计管理的内涵和外延发生革命性变化，信息技术从根本上冲击并挑战着传统会计的基本理论体系和会计模型。 Revolutionary changes in business environment will inevitably lead to the connotation and extension of accounting management revolutionize the information technology impact and fundamentally challenges the basic theory of traditional accounting system and accounting models. 文章主要从电子商务对会计的影响进行了分析，并提出一些改进的措施。 This article, from the impact of electronic commerce on the accounting analysis, and propose improvement measures.
任何会计理论总是建立在一定的会计环境与实务基础上的。 Any accounting theory is always based on certain accounting environment and practical foundations. 电子商务极大地改变了传统会计的环境，也必然对会计理论带来影响。 E-commerce has greatly changed the traditional accounting environment inevitably impact on the accounting theory. 电子商务无论从组织上还是地理上都是一个虚拟企业，传统的会计理论及相应的原则需要发展。 E-commerce in terms of organizational or geographical is a virtual enterprise, the traditional principles of accounting theory and the corresponding need to develop. 建立在现代信息技术基础之上的电子商务已经冲击了传统会计模式，在新的社会经济环境下，电子商务的发展给我国的经济发展带来了一个前所未有的机遇和挑战。 Jian Li on the basis of modern information technology, e-commerce has an impact on the traditional accounting model, in the new socio-economic environment, e-commerce in 发展 the developments in our country's Jingji an unprecedented opportunities and challenges.
