Introduction: Entering the 21st century, computer technology, the rapid development of network technology, electronic commerce has become a very strong life business way. E-commerce environment, producers will be market demand for production, its sales will be done by means of computer and network, will completely change the traditional business mode of business processes. Revolutionary changes in business environment will inevitably lead to the connotation and extension of accounting management revolutionize the information technology impact and fundamentally challenges the basic theory of traditional accounting system and accounting models. This article, from the impact of electronic commerce on the accounting analysis, and propose improvement measures. Any accounting theory is always based on certain accounting environment and practical foundations. E-commerce has greatly changed the traditional accounting environment inevitably impact on the accounting theory. E-commerce in terms of organizational or geographical is a virtual enterprise, the traditional principles of accounting theory and the corresponding need to develop. Built on the basis of modern information technology, e-commerce has been the impact of the traditional accounting model, the new socio-economic environment, the development of e-business to China's economic development has brought an unprecedented opportunity and challenges.