摘要
传统会计信息系统由于其本身存在着缺陷,已越来越不能满足用户的多样化需求。随着计算机网络技术和数据库技术的飞速发展,基于事项法的会计信息系统将无可替代地成为下一代会计信息系统,其对审计工作产生重大影响,审计人员必须积极应对。
Traditional accounting information system because of its inherent shortcomings, has become increasingly unable to meet the diverse needs of users. With computer network technology and the rapid development Of database technology. Based on matters of law to become the next generation of accounting information system will be irrevocably accounting information system have a significant impact on the audit, auditors must respond.
出处
《经济问题》
CSSCI
北大核心
2008年第10期114-116,共3页
On Economic Problems
关键词
事项法
会计信息系统
审计
event approach
account information system
audit
countermeasure
