Entering the 21st century, the computer technology, thenetwork technology rapid development, e-commerce has become a strong vitality and business mode. Under the e-commerce environment, producers of production will come according to market demand, its sales will be accomplished by computer and network, will completely change traditional business modes of business processes. Business environment of the revolutionary change will inevitably lead to the denotation and connotation of the management accounting, information technology revolution change fundamentally impact and challenges the traditional accounting basic theory system and accounting model. This article mainly from the influence of e-commerce on accounting is analyzed, and puts forward some improvement measures.Any accounting theory is based on certain accounting environment and practical basis. E-commerce greatly changed the traditional accounting environment of accounting theory, also inevitable effects. E-commerce from the organization or geography is a virtual enterprise, the traditional accounting theory and the corresponding principles need to develop. Based on modern information technology on the basis of e-commerce has impact on the traditional accounting pattern, new social economic environment, the development of e-commerce in China's economic development has brought an unprecedented opportunities and challenges.