互联网时代使得信息网络化已然成为了当今发展的大趋势,传统的商业模式必须要进行改革适应,电子商务模式应运而生,由此产生的影响也波及到了传统会计的发展。本文从电子商务的内涵和近年来的发展状况出发,指出传统的会计业务受到电子商务冲击的方面,并得出了企业需按照电子商务的运营特点来完善新形势下开展传统的会计业务的对策。 Internet era makes information network has become the trend of development today, the traditional business model must be adapted to the reform, the e-commerce model came into being, the resulting impact also spread to the development of traditional accounting. Based on the connotation of e-commerce and its development in recent years, this paper points out the impact of traditional accounting business on e-commerce and concludes that enterprises need to improve the traditional accounting business under the new situation according to the operation characteristics of e-commerce .