互联网技术的兴起在一定程度上加快了经济全球化的步伐,所以,在信息化时代能否充分利用电子商务来形成其与同行竞争的优势,已成为各个企业生存与发展的关键。其中,记录贸易往来与经济业务事项的原始凭证也普遍倾向于电子化。一、原始凭证电子化的意义会计原始凭证是记录经济业务发生、执行或完成情况的最初的书面证明文件,用以明确经济责任,并作为记账依据。会计原始凭证电子化与企业外部信息供给的方式转化有关,同时也是企业内部管理信息处理 The rise of internet technology has accelerated the pace of economic globalization to a certain extent. Therefore, whether it can make full use of e-commerce in the information age to form its advantage of competition with its peers has become the key to the survival and development of all enterprises. Among them, the original vouchers recording trade transactions and economic business matters also tend to be electronic. First, the original meaning of the electronic voucher The original voucher is the record of economic business operations, the implementation or completion of the initial documentary evidence to clarify the economic responsibility, and as a basis for accounting. Accounting original vouchers and external information supply enterprises to transform the way the transformation, but also the internal management information processing