摘要
信息经济的发展促使会计作为一种“商业语言”也必须面临信息化的问题,这昭示着会计理论及实务将会受到不同程度的影响。本文就网络时代会计信息化的定义、会计信息化对会计理论及实践的影响进行了分析,并在此基础上提出了相应对策。
The development of information economy promotes accounting as a business language facing the situation of informationalization, which shows that it will affect the theories and practice of accounting to some extent. The paper analyzes the influence of informationalization on the theoriea and practice and the definition of accounting informationalization. Based on this, the authors put forward the policies.
出处
《情报科学》
CSSCI
北大核心
2006年第1期21-24,共4页
Information Science
关键词
会计信息化
会计理论
会计实务
综合影响
accounting informationalization
accounting theory
accounting practice
comprehensive influence
