基于电子商务的概念和特点，分析电子商务对传统会计理论以及会计运作模式的影响，继而分别从会计人员素质培训、会计环境建设、会计岗位和工作职责的划定、会计服务水平四个维度，探讨电子商务环境下完善会计运作模式的对策。%Based on the concept and characteristics of e-commerce, this paper analyzes the influence on the traditional accounting theory and accounting operation model by e-commerce and then discusses the countermeasures of perfecting the accounting operation model under e-commerce environment from quality training of accountants, accounting environment construction, demarcation of accounting jobs and duties and accounting service level.
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