【摘要】随着电子信息的迅猛发展，网络经济正以人们始料不及的速度迅速发展，作为网络经济重要组成部分的电子商务已经走入人们的视野并对传统会计产生了深刻的影响。本文从电子商务对会计理论，实务和财务会计面临的其他问题三个方面初步探讨了电子商务对传统会计的影响。

关键词：电子商务 会计理论 会计实务

[Abstract] With the rapid development of electronic information, the e-economy is expanding at a speed never before anticipated by anybody. Being an important element of the e-economy, e-business is entering the vision of the human race and leaving indelible impacts on traditional accounting techniques. This essay explores the impacts of e-business on traditional accounting techniques through three different aspects of accounting theory, accounting practices and financial accounting.

Key words : e-business, accounting theory, accounting practices