摘要如今随着互联网的普及与运用，电子商务这个行业也开始了迅猛发展 ，从

摘要<br>如今随着互联网的普及与运用，电子商务这个行业也开始了迅猛发展 ，从而和会计相关的理论与实务所依存的经济环境也随之发生了很大的变化，为其带来了不小的冲击与影响。由于电子买卖活动非常特殊，使传统会计确认已经不太能适应如今经济活动的需要，进而会计理论与实务要做出相应的调整从而尽快跟上时代发展的步伐。本文首先通过对电子商务以及会计确认的了解、分析及研究，主要对在电子商务环境下的会计确认提出了以下几点看法。<br>关键词:电子商务 会计确认

摘要<br>如今随着互联网的普及与运用，电子商务这个行业也开始了迅猛发展 ，从而和会计相关的理论与实务所依存的经济环境也随之发生了很大的变化，为其带来了不小的冲击与影响。 由于电子买卖活动非常特殊，使传统会计确认已经不太能适应如今经济活动的需要，进而会计理论与实务要做出相应的调整从而尽快跟上时代发展的步伐。 本文首先通过对电子商务以及会计确认的了解、分析及研究，主要对在电子商务环境下的会计确认提出了以下几点看法。<br>关键词:电子商务 会计确认

abstract<br>Nowadays, with the popularization and application of the Internet, the e-commerce industry has also begun to develop rapidly, so the economic environment of accounting related theory and practice has changed a lot, which has brought great impact and influence. Due to the special e-commerce activities, the traditional accounting recognition can not meet the needs of today's economic activities, so the accounting theory and practice should be adjusted accordingly, so as to keep up with the pace of the times as soon as possible. Firstly, through the understanding, analysis and research of e-commerce and accounting recognition, this paper puts forward the following views on accounting recognition in e-commerce environment.<br>Key words: e-commerce, accounting recognition<br>