I have prepared an article for you to see if it is suitable. Give more if you are good. With the rapid development of computer network and communication technology, great changes are taking place in social economy. As an inevitable product of network economy, e-commerce has set off a revolution in the economic field and brought unprecedented opportunities and challenges to enterprises. Enterprises should raise e-commerce to a strategic position, because e-commerce will inevitably penetrate into all processes of enterprise management and change the operation mode of enterprises. Keywords e-commerce; Application mode; E-commerce refers to business activities carried out with the support of computer 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. First, the application mode of e-commerce E-commerce has changed the traditional business model, and there are mainly the following application modes. (1) Intranet, the internal business model of an enterprise, has become an effective business tool at present, which can provide a fast and secure communication channel between departments and employees within an enterprise. Enterprise information system can strengthen information transmission, but also can automatically carry out business processing. So that enterprises can respond to market conditions more quickly and provide better services to customers. With the expansion of enterprise scale and business, internal e-commerce will make great contributions. (b) Business-to-consumer This is a form in which consumers directly participate in economic activities by using the Internet. At present, there are many kinds of virtual shops and virtual enterprises that 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) Business-to-business, which is the most important and valuable application form of e-commerce; 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 this environment, the business activities of one enterprise will affect the business activities of another enterprise between raising hands. (4) The e-commerce mode of government-to-business taxation 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. 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 method not only reduces the workload of tax collectors, but also facilitates taxpayers, which is fast and efficient. (V) Business-to-Government In BTG mode, the government can publish the purchase list through the Internet, and enterprises can make electronic responses to government procurement. The government and enterprises completely stand on an equal footing and complete transactions through the Internet. On the one hand, it can improve procurement efficiency and reduce costs, on the other hand, it is convenient to establish a supervision mechanism. Avoid corruption. Second, the competitive advantage of e-commerce E-commerce provides a global trading environment for enterprises, establishes new business channels, and greatly improves the level of business activities and service quality. E-commerce can improve the efficiency of business activities. E-commerce makes it easier to set production by sales. Enterprises display their products, services and payment terms through the Internet. Customers need their own orders. The production department of the enterprise arranges or adjusts the production scale and variety in time according to the online ordering information, so as to realize the ideal mode of small batch, multi-variety, zero inventory, instant manufacturing and delivery. At the same time, it can also reduce human negligence and avoid possible losses and waste. (2) E-commerce can improve the quality of work, expand the market and increase the contact between customers and suppliers. The space barrier between the two sides has disappeared, and the system network enables customers and suppliers to know each other's latest data, and can provide services in 365/7/24 mode to strengthen their competitive position in the market. (C) E-commerce can reduce costs, help 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. 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 some enterprises use e-commerce to optimize the supply chain, the cost rate is reduced to 10% ~ 12%. Third, the requirements of e-commerce for enterprises. 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. (A) to build an e-commerce environment to adapt to the development of e-commerce, enterprise e-commerce construction and the full realization of functions can not be separated from enterprise internal information construction. Enterprises must have three basic elements to participate in and carry out e-commerce activities: first, the modernization and computerization of their own internal management and the electronization of their business operations; Second, the enterprise's computer network infrastructure and the connection network on which e-commerce depends; Third, 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. (2) Enterprises must standardize business processes to adapt to the development of e-commerce. The best technology does not mean the best result. Technology must be organically combined with the management and operation of enterprises, especially whether the management and information processing technology of external partners of enterprises meet the basic standards for core enterprises to carry out e-commerce. At the same time, because it is impossible for an enterprise to choose only one supplier's application software products and abandon the original information system overnight, the key problem lies in how to deal with the differences between different systems. (III) Accounting Theory and Practice in the Construction of E-commerce Environment Due to the emergence of virtual enterprises and online 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 after the project ends, and the assumption of going concern will not be able to adapt; Enterprises will be able to provide real-time financial information, and the assumptions in the accounting stage will become insignificant; The wide application of electronic money will seriously impact the monetary measurement hypothesis. 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. It is inevitable to reorganize the traditional accounting work organization, accounting post setting and accounting business process. (D) Enterprises should strengthen the cultivation and attraction of compound e-commerce talents in order to gain benefits in e-commerce. 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. Enterprises must cultivate a large number of relevant talents if they want to gain benefits in the tide of e-commerce. Finally, it should be emphasized that enterprises should not only pay attention to the application of technical means, but also pay attention to the reorganization of business processes in the process of establishing e-commerce. E-commerce and other systems of enterprise informatization should be planned and designed in a unified way. We should also realize that e-commerce should be based on enterprise resource planning system, which is not only for the consideration of technical effectiveness, but also for the consideration of data flow consistency. Only by combining the two can we establish e-commerce in a broad sense and comprehensively enhance the competitiveness of enterprises. Refer to [1] Kong Ninghong. Impact and influence of e-commerce on traditional accounting [J]. Journal of Sun Yat-sen University, 2003, (6). [2] Qi Ming. E-commerce practical course [M]. Beijing: Higher Education Press, 2000. [3] Ravi Kalakota，Andrew Bwinston。 Beijing: Tsinghua University Publishing House, 2000. [4] Ravi Kalakota，Andrew Bwhinslon。 Electronic commerce, management, technology and application [M]. Check, connect, translate. Beijing: Tsinghua University Publishing House, 2000. [5] Qi Ming. E-commerce Practice Course [M]