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在市场经济条件下,现行的会计信息化直接管理模式已经不适应新形势发展的需要。本文从分析政府主导型管理模式的局限性入手,提出了构建以行业自律管理为中心的“四位一体”的集成化的会计信息化宏观管理模式。
Under the condition of market economy, the current direct management mode of accounting information is no longer suitable for the needs of the new situation. Based on the analysis of the limitations of the government-led management mode, this paper puts forward the integrated macro-management mode of accounting information centering on self-discipline management of the industry.