我国电子商务的快速大规模发展时期即将来临。电子商务在给企业带来无限商机的同时,其全新的商业理念和运作方式又对传统的管理模式提出了严峻的挑战。财务会计作为企业的重要管理活动,如何来适应电子商务的发展以及在电子商务环境下将发生怎样的变化,是必须研究的问题。1.电子商务1.1电子商务概述国际上对于电子商务的定义是不断更新变化的,1996年走在电子商务前段的IBM公司提出了Electric Commerce这一全新概念,这是电子商 The rapid development of large-scale e-commerce in China is approaching. E-commerce brings unlimited business opportunities to enterprises, while its new business philosophy and mode of operation poses a severe challenge to the traditional management mode. As an important management activity of an enterprise, how to adapt the development of e-commerce and how it will happen under the e-commerce environment is a problem that must be studied. 1.E-commerce 1.1 Overview of e-commerce International definition of e-commerce is constantly updated changes in 1996 before the e-commerce IBM company put forward the new concept of Commerce, which is e-commerce