摘要：电子商务发展的必然趋势，使得传统会计受到冲击，在理论和实务上逐步地发生了变化，从而产生了电子商务会计。现阶段，我国的市场经济的快速发展使得现代企业越来越重视财务管理对企业的影响，而电子商务会计的出现，为发挥财务管理在现代企业管理中的作用提供了一种有力的工具。

　　　当前电子商务会计的发展还处于初步阶段，随着社会经济的发展，电子商务会计将会得到广泛的重视和应用。然而，像任何新兴技术一样，电子商务会计的应用在给企业带来诸多便利的同时，也不可避免地会产生一些弊端。推广和普及电子商务会计的重要前提是如何不断完善，更好地发展。本文就我国电子商务会计的现状对企业带来的影响以及现阶段存在的问题进行了分析探讨，从而针对存在的问题提出了会计技术处理、安全体系，概念认识，信息化，人才培养多方面的建议。

关键词：网络；电子商务；会计；问题；建议

Abstract：The inevitable trend of the development of electronic commerce, makes the traditional accounting impact in theory and in practice gradually changed, the creation of electronic business accounting. At present, The rapid development of China's market economy makes modern enterprise pay more and more attention to the financial management of enterprise. The emergence of e-business accounting, providing a powerful tool for play of financial management in modern enterprise management in the role.

　　　The current electronic business accounting development is still at the beginning, with the development of social economy, electronic business accounting will get wide attention and application. However, like any emerging technology, electronic business accounting of the application in to the enterprise to bring a lot of convenience, at the same time it inevitably cause some drawbacks. To popularize the electronic business accounting of how important premise is perfect, better development. This paper discusses the effects of E-commerce accounting ,and then aimed at the problems put forward some suggestions,such as  aspects of accounting technical treatment, security architecture, conceptual understanding of information technology, personnal training.

Key Words: Network；e-commerce；accounting；problem；suggestion

　　　电子商务会计不仅继承了传统会计，为会计的发展带来了新的生命力，同时也带来了冲击。虽然同发达国家相比，我国电子商务会计发展有很大差距，但随着网络技术、会计理论的不断发展和完善，电子商务会计将会得到更广泛的重视和应用，并逐步解决目前电子商务会计所存在的问题。电子商务拥有的优势，是当代会计学中一个重要的潜力领域，它将成为发展国民经济的新兴学科，大力地提高企业的发展质量，也将对优化财务结构和企业资源利用结构作出巨大的贡献。