Influence of Electronic Commerce on accounting basic assumptions

DOI

10.2991/febm-16.2016.13How to use a DOI?

Keywords

electronic commerce; accounting theory; accounting basic assumption; influence; transaction

Abstract

As electronic commerce is developing constantly in our country,social transactions is no longer completed only through the traditional paper-based documents and goods,but the full utilization of product information online and the convenient fund settlement system. This mode of transaction has prompted a lot of enterprises to realize electronic and paperless accounting methods,and these changes will inevitably have a profound impact on China's traditional accounting theory.In this paper,based on the development trend of electronic commerce,the impact of electronic commerce on accounting theory is discussed from the four aspects of the basic assumptions of accounting.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Jingsen Hua
PY  - 2016/11
DA  - 2016/11
TI  - Influence of Electronic Commerce on accounting basic assumptions
BT  - Proceedings of the First International Conference Economic and Business Management 2016
PB  - Atlantis Press
SP  - 78
EP  - 82
SN  - 2352-5428
UR  - https://doi.org/10.2991/febm-16.2016.13
DO  - 10.2991/febm-16.2016.13
ID  - Hua2016/11
ER  -