It mainly includes pre-sale, in-sale and after-sale online advertising, ordering, payment, customer service and delivery, market research and analysis, financial accounting and production arrangement, and many other commercial activities carried out by using the Internet. From the enterprise's point of view, e-commerce is to realize the core business process of the enterprise through computer network, so as to improve customer service, reduce circulation time, reduce circulation cost and obtain more profits from limited resources. This paper analyzes the application mode of e-commerce and the opportunities and challenges brought by e-commerce to enterprises, so that accountants can understand and master e-commerce, hoping to play a role in attracting talents for accountants to participate in e-commerce activities. I. Application Mode of E-commerce Under the traditional business mode, information transmission and transaction completion are all completed through paper media such as documents and contracts, and information processing has a large workload, slow speed, high error rate, serious waste of resources and low efficiency. E-commerce has changed the traditional business model and brought new opportunities and challenges to the development of enterprises. E-commerce mainly has the following application modes. 1, internal business model Many large and medium-sized enterprises in modern times have huge institutions, and even in the non-networked environment, it is difficult to timely transmit information within the company. At present, Intranet has become an effective business tool, which can provide a fast and secure communication channel between all departments and employees of an enterprise. Enterprise information system can strengthen information transmission, but also can automatically carry out business processing. In a word, Intranet can increase the agility of business activities, respond to market conditions faster and provide better services to customers. With the expansion of enterprise scale and business, internal e-commerce will make great contributions. 2.BusinesstoConsumer This is a form in which consumers directly participate in economic activities by using the Internet, similar to electronic retail business. With the emergence of the Internet, online sales have developed rapidly. At present, there are many kinds of virtual shops and virtual enterprises on the Internet, which provide various services related to commodity sales. Commodities bought and sold through online stores can be materialized, such as books, flowers, clothing, food, cars, televisions, etc. It can also be digital, such as news, music, movies, databases, software and various intellectual goods; It can also provide various services, such as arranging travel, online medical diagnosis and distance education. 3.BusinesstoBusiness, which is the most important and valuable form of e-commerce application; Enterprises can use the Internet or other networks to find the best partner for each transaction, and complete all transactions from ordering to settlement, including ordering from suppliers, signing contracts, accepting invoices, and paying by electronic fund transfer, letter of credit, bank collection, etc. , and other problems in the business process, such as claims, commodity delivery management, etc. In e-commerce, when the relationship between enterprises is very close, the company can connect the key business processes electronically to form a virtual enterprise. In this environment, the business activities of one enterprise will affect the business activities of another enterprise between raising hands. This business model between enterprises enables both parties to contact and conclude transactions in a simpler and faster way. 4. Government-to-business e-tax business model is a very popular e-tax nowadays, and it is also the main application of GTB in reality. Through this platform, the government and enterprises can complete the functions of tax declaration, payment and voucher transmission online. In the United States, many enterprises pay taxes and settle accounts through the so-called "universal" Internet: the number of the tax paying enterprise is set in the computer according to the number, and the tax bureau not only keeps records according to the taxpayer's own declaration materials, but also connects with the database of relevant institutions to obtain all kinds of information at any time. The computer monitors whether the enterprise is registered or not, and analyzes and compares the tax return forms to prevent tax evasion. With such an electronic tax platform, taxpayers' declaration will no longer be limited by space and time, and tax officials can easily solve the problem of data processing and auditing. This way not only reduces the workload of tax collectors, but also facilitates taxpayers, which is fast and efficient and reduces some unnecessary consultations between tax collectors and taxpayers. 5. In BTG mode, the government can publish the purchase list through the Internet, and enterprises can complete the response to government procurement electronically. The government and enterprises completely stand on an equal footing and complete transactions through the Internet. As Party A and Party B in the electronic age, the government and enterprises can use e-commerce to complete the transaction, which can improve the procurement efficiency and reduce the cost on the one hand, and is also conducive to the establishment of the supervision mechanism on the other. Try to avoid corruption. Second, the opportunities brought by the development of e-commerce to the development of enterprises are well known. Now we are in an era of unprecedented global competition. Facing the cruel competition fact, if an enterprise wants to maintain its advantage, operators must seize every opportunity to reduce costs, improve efficiency, expand markets, improve service quality, and strive to ensure their competitive advantage. E-commerce provides a global trading environment for enterprises, establishes new business channels and greatly improves the level of business activities and service quality. It plays an unparalleled role in enhancing the competitiveness of enterprises in all aspects: 1. E-commerce can improve the efficiency of business activities. E-commerce makes it easier to set production by sales. Enterprises display the quality, performance, price, pre-sales and after-sales service and payment terms of their products through computer networks, and customers have their own needs. This paper consists of two pages. At present, on the second page [1], the production department of an enterprise arranges or adjusts the production scale and varieties in time according to the ordering information transmitted by the computer network, so as to realize the ideal mode of small batch, multi-variety, zero inventory, instant manufacturing and delivery and adapt to the consumption trend of modern society. The implementation of e-commerce can not only greatly improve the transaction speed, speed up the order processing and payment settlement, but also reduce human negligence. Some computer programs can basically find the wrong information input by business personnel and give warnings or automatically correct them to avoid possible losses and waste. This is especially important for the letter of credit settlement trade business with strict requirements for consistent documents. E-commerce can improve the quality of work, expand the market and increase the contact between customers and suppliers. No matter whether the two sides are cross-regional or cross-border, the spatial barriers have disappeared. The website of e-commerce system enables customers and suppliers to know each other's latest data, and electronic data interchange (EDI) strengthens the cooperation between enterprises. E-commerce can provide services 24 hours a day, 365 days a year, so that enterprises can grasp the market demand information more timely, accurately and fully, and provide the goods or services that customers need on time and with good quality, thus strengthening their competitive position in the market. At the same time, e-commerce can provide interactive sales channels, so that businesses can get market feedback in time and improve their work. 3. E-commerce can reduce costs, improve corporate profits, reduce transaction costs and save potential expenses. For example, e-mail saves communication postage, while electronic data exchange greatly saves management and personnel costs. In addition, e-commerce can optimize the enterprise supply chain. Reduce the supply cost. Traditional business activities are completed by a supply chain composed of multiple intermediate links, which inevitably consumes a lot of material resources. However, e-commerce can shorten the length of the supply chain, reduce intermediate links and turnaround time, and save the loss of material resources. Taking commercial enterprises as an example, optimizing enterprise supply chain and implementing direct sales can reduce inventory and business area and reduce turnover and management costs. According to statistics, under the traditional business model, the logistics cost of goods from ordering to sales accounts for about 18%-20% of the enterprise cost. After using e-commerce to optimize the supply chain, foreign enterprises aim to reduce the cost rate to 10%- 12%. Therefore, the application of e-commerce can bring huge profits to enterprises while reducing costs. Third, the challenges brought by e-commerce to enterprises. The development of e-commerce not only brings opportunities to enterprises, but also challenges: enterprises must adapt to the development of e-commerce in building e-commerce environment and reconstructing management mechanism in order to obtain greater economic benefits in the trend of e-commerce. 1. To build an e-commerce environment and adapt to the development of e-commerce, enterprise e-commerce construction and the full realization of its functions cannot be separated from enterprise internal information construction. At present, the backwardness of enterprise information foundation in China is in great contrast with the modernization of network and e-commerce technology, which has not adapted to or even hindered the application and development of e-commerce in Chinese enterprises. Enterprises are the protagonists in the development of e-commerce. For enterprises that want to participate in and carry out e-commerce activities, they must have three basic elements to develop e-commerce, namely: (1) modernization and computerization of their own internal management, and electronization of enterprise management; (2) The computer network infrastructure of the enterprise and the connection network on which e-commerce depends; (3) Enterprises should establish application systems to carry out e-commerce business. Users should consider the following factors when building their own e-commerce environment: the system must be practical; The system must realize centralized storage and centralized backup of data; The system must have the ability of online expansion; The system must consider the security of data services. Only by building an environment suitable for e-commerce can we continue to maintain the competitiveness of enterprises in the era of e-commerce. 2. Enterprises must standardize business processes to adapt to the development of e-commerce. It goes without saying that the development of e-commerce has benefits and advantages for all kinds of enterprises. Although the technical foundation of e-commerce is already available, the best technology does not represent the best result, and technology must be organically combined with the management and operation of enterprises. Is the supply chain effectively developed inside and outside the enterprise? In particular, whether the management and information processing technology of external partners of enterprises meet the basic standards for core enterprises to carry out e-commerce, such as whether data processing has been electronic, and if it is not, then enterprises need to give a timetable for meeting the standards; At the same time, whether the internal procurement system of the enterprise has been open, institutionalized and standardized, and whether the procurement process is electronic. In fact, it is impossible for enterprises to choose only one supplier's application software products, and it is impossible to abandon the original information system overnight. The key to the problem is not how to deal with the enterprise's standard and normal business data flow, but how to deal with the differences between different systems and whether these systems can be transmitted and processed online in real time. 3. Building accounting theory and practice in e-commerce environment Traditional accounting is based on relevant assumptions. In the era of e-commerce, due to the emergence of virtual enterprises, online enterprises and international enterprises, the assumption of accounting subject needs to be redefined: the phenomenon of establishing cooperative companies or project companies based on cooperative projects will become more and more common, and the company will end its operations and liquidate at the end of the project, and the assumption of going concern will not be able to adapt; Due to the development of information technology, it will be possible for enterprises to provide real-time financial information, and the assumptions in the accounting stage will become insignificant; The wide application of electronic money in e-commerce will seriously impact the hypothesis of monetary measurement. Because accounting assumption is the premise of traditional accounting, its vacillation will inevitably have a profound impact on accounting principles such as accrual basis, historical cost valuation and so on. In the e-commerce environment, electronic contracts and electronic documents will be input online, electronic money will be automatically transferred, business information will be converted in real time, and accounting information will be automatically generated. It is inevitable to reorganize the traditional accounting work organization, accounting post setting and accounting business process. 4. Only by strengthening the cultivation and attraction of e-commerce talents can enterprises gain benefits in e-commerce. The main bottleneck of China's e-commerce development is the extreme lack of all kinds of related talents. The central link of e-commerce is the need for people who master both information technology and business rules to engage in business activities. It is an important way to ensure the rapid development of e-commerce in enterprises to carry out e-commerce knowledge training and e-commerce post skills training and improve the e-commerce business quality and network skills of business personnel. Internet and e-commerce have developed rapidly in China in recent years, and many enterprises lack sufficient technical personnel to deal with various problems encountered in e-commerce. The development of global e-commerce requires 24-hour continuous work and a large number of professional and technical personnel to manage it.