[摘要] 隨著電子商務(wù)的到來(lái)，原有會(huì)計(jì)依據(jù)的社會(huì)經(jīng)濟(jì)環(huán)境發(fā)生了巨大變化，如會(huì)計(jì)假設(shè)、會(huì)計(jì)職能、會(huì)計(jì)要素、會(huì)計(jì)核算、歷史成本原則、權(quán)責(zé)發(fā)生制和財(cái)務(wù)報(bào)告等都發(fā)生了相應(yīng)的變化；財(cái)務(wù)會(huì)計(jì)面臨著會(huì)計(jì)信息安全、會(huì)計(jì)專業(yè)技術(shù)人才、會(huì)計(jì)國(guó)際化和財(cái)務(wù)軟件等問(wèn)題。

[關(guān)鍵詞] 電子商務(wù)財(cái)務(wù)會(huì)計(jì)影響