發(fā)布時(shí)間：2018-05-16 23:07

  本文選題：電子商務(wù) + 審計(jì)風(fēng)險(xiǎn)�。� 參考：《經(jīng)貿(mào)實(shí)踐》2016年03期

【摘要】：隨著社會(huì)經(jīng)濟(jì)環(huán)境的發(fā)展變化,特別是電子商務(wù)的產(chǎn)生,原有的有關(guān)防范審計(jì)風(fēng)險(xiǎn)的理論和措施已不能適應(yīng)電子商務(wù)的發(fā)展。由于全球的經(jīng)濟(jì)形勢(shì)不斷地發(fā)展變化,電子商務(wù)也會(huì)隨著經(jīng)濟(jì)形勢(shì)向前發(fā)展,最終電子商務(wù)會(huì)進(jìn)一步推動(dòng)經(jīng)濟(jì)進(jìn)步,它們相互促進(jìn),相互制約。電子商務(wù)作為新的經(jīng)濟(jì)形式,改變了傳統(tǒng)的企業(yè)會(huì)計(jì)方式,在會(huì)計(jì)假設(shè),以及會(huì)計(jì)記賬等方面提出不同的審計(jì)標(biāo)準(zhǔn)。因此電子商務(wù)對(duì)與企業(yè)的發(fā)展管理以及相關(guān)的會(huì)計(jì)處理都提出了新的要求。而對(duì)電子商務(wù)的審計(jì)更加的嚴(yán)格,因?yàn)槿绻荒軌蚋玫膶徲?jì)新的經(jīng)濟(jì)形式,對(duì)于投資者以相關(guān)利益者無法交代,也就會(huì)讓會(huì)計(jì)失去核算和監(jiān)督的職能。本文針對(duì)電子商務(wù)的不同表現(xiàn)形式提出不同的風(fēng)險(xiǎn)對(duì)策。
[Abstract]:With the development of social and economic environment, especially the emergence of electronic commerce, the original theory and measures of preventing audit risk can not adapt to the development of electronic commerce. As the global economic situation continues to develop and change, electronic commerce will also develop along with the economic situation, eventually electronic commerce will further promote economic progress, they promote each other, mutual constraints. As a new economic form, electronic commerce has changed the traditional accounting methods of enterprises and put forward different auditing standards in accounting assumptions and accounting. Therefore, e-commerce has put forward new requirements for the development and management of enterprises as well as related accounting processing. And the audit of electronic commerce is more strict, because if the new economic form can not be better audited, the accounting will lose the function of accounting and supervision. This paper puts forward different risk countermeasures for different forms of e-commerce.
【作者單位】： 河南理工大學(xué)萬方科技學(xué)院;
【分類號(hào)】：F724.6;F239.4
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本文編號(hào)：1898803