The thesis from the point of electronic commerce technology influencing the collecting , processing and reporting of accounting information , analysizes the impulse and influence of accounting theory and accounting practice , especesionly accounting report , including accounting aim , accounting empologise , accounting regulation , accounting elements , accounting functions , accounting computising , etc . in these , emphysize research on the influence to the scope and insitution of accounting report , accounting report cluse and accounting report form 因此该课题具有较高的理论研究价值和实际意义。本论文从电子商务自身特点及其对会计环境与会计的影响出发，分析了会计理论及会计实务，包括会计目标、会计假设、会计原则、会计要素、会计职能、会计核算等，尤其是会计报告方面受到的冲击和影响。
