Influence of Electronic Commerce on accounting basic assumptions

As electronic commerce is developing constantly in our country, social transactions is no longer completed only through the traditional paper-based documents and goods, but the full utilization of product information online and the convenient fund settlement system. This mode of transaction has prompted a lot of enterprises to realize electronic and paperless accounting methods, and these changes will inevitably have a profound impact on China's traditional accounting theory. In this paper, based on the development trend of electronic commerce, the impact of electronic commerce on accounting theory is discussed from the four aspects of the basic assumptions of accounting.