From the study of accounting basic theory and accounting information system, the influence of electronic commerce on traditional accounting can be seen.

根据电子商务与会计基础理论研究、会计信息系统知识，可知电子商务对传统会计工作具有一定的影响。

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Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.

再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。

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In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.

现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。

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