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First, e-commerce on the impact of traditional accounting theory
Any accounting theory is always built on certain accounting practices and the environment on the basis of. E-commerce has greatly changed the traditional accounting environment is bound to affect the accounting of the election. Such as electronic trading company is built on a two on the economic organization, but whether from the organization or geographically is a virtual enterprise, and in the composition of the internal organization and the survival of the entire time there is stability, to the main accounting Identification, whether the discrimination continuing operations difficult. Traditional accounting theory in the main accounting assumptions, the continuing operations will be assumed by the impact. Also known as the emerging digital economy largest and most significant driving force behind the digital product, not only different from the traditional forms of material assets, can not use the material assets of its accounting methods to confirm and quantify the traditional elements of accounting theory and the corresponding The measurement principles need to develop.
Second, e-commerce related to the impact of accounting regulations
From the traditional business has signed a contract to perform the contract sum settlement, accompanied by business process flow of information, capital and other general are in the form of a written signature by the Action confirmed that the accounting system, accounting system and auditing system, are not isolated Open these raw data. Create an automated e-commerce, paperless, digital socio-economic environment, the digital signature instead of paper-based signature, which is bound to adapt to the traditional paper-based transactions in the existing commercial laws and regulations (including accounting rules) impact on. Need to address the problems are: (1) parties to the transaction authentication methods in accounting confirmation that the development of online transactions for the parties involved in the provision of legal recognition of authentication methods, (2) the legality of electronic contracts in accounting procedures for the confirmation , Including the electronic contracts with the rules paradigm, to write a valid e-documents and the original documents; support for digital signatures and other authentication procedures rules, digital certificate validity of the provisions of legitimacy, etc. (3) electronic payment management, Provide for the issuance of electronic payment orders and receiving norms and the relevant parties to the rights, obligations and responsibilities.