Accounting controls research In the E-commerce environment

With the development of information technology, traditional business concept has been changed. Therefore, E-commerce came into being. In recent years, more and more SMEs have begun to open up the market through third-party e-commerce platform and the number of E-commerce enterprises and transaction amount increased rapidly. Under E-commerce environment, Accounting controls has varied from single system control to the combination of procedure control and system control. Network openness and sharing of information resources increases the risk of accounting controls, enterprise accounting control requires constant innovation to meet the requirements of e-commerce development. According to the characteristics of electronic commerce network system and it risk source, companies need to re-establish its control points of the system. Meanwhile, In accordance with process control, system control and technical control requirements, companies need to establish the corresponding accounting control system.