随着人类社会科技进步的突飞猛进，电子商务异军突起。给企业提供了前景无比广阔的市场电子商务的出现对传统会计信息的收集、加工、处理、输出以及财务报告都提出了新的要求.在这种新的条件下产生了电子商务会计，简单地说电子商务会计就是电子商务与传统会计有机结合的产物,但电子商务会计将会对传统会计理论框架产生了巨大的冲击和影响，同时也蕴育着会计应用领域内一次划时代的制度变迁。

With the technology in human society advancing by leaps and bounds, electronic commerce rises as a new force, which provides a big market of electronic commerce for the enterprises and its rising has made new demands of accounting information collection, process, processing, and output .With the new conditions, electronic commercial accounting comes into being. In other words electronic commerce accounting is simply the combination of electronic commerce and traditional accounting,but it will have great impact and influence on the theoretical frame of traditional accounting, and simultaneously it will make an epoch-making system change .in the field of practical accounting.(Any erros,or you have a better version,please donnot hesitate to let me know.)