随着含电子商务的“新经济”的崛起，企业与企业之间的交易方式发生了变化，诸如交易手段信赖电子货币网络及有效的金融服务，达到完全的非货币化；对交易者的诚信度及交易安全实现的控制有了质的变化。企业经营环境的革命性变化必然导致会计管理的内涵和外延发生革命性变化， With the rise of the “new economy” with e-commerce, there has been a shift in the way businesses trade with businesses, such as the reliance on electronic money networks for transactions and effective financial services to achieve total non-monetization; the integrity of traders There have been qualitative changes in the control of degree and transaction security. The revolutionary changes in the business environment will inevitably lead to a revolutionary change in the connotation and denotation of accounting management,