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伴随着信息化技术的不断发展和普及运用,中国财会工作信息化的发展也已经步入了初步发展的重要时期,尤其是会计电算化的产生和运用。财会工作的信息化是财会事业改革发展的一个必然条件和企业管理层发展的需要,而财会工作的发展也离不开信息化的不断发展。财会工作信息化不仅有效地提高了财会工作信息质量,而且进一步推动了财会理论和财会技术的不断完善性发展,可以说是整个财会理论研究的一次重要变革。由于受到经济全球化、知识经济、资源环境以及信息网络等问题的冲击,财会工作也迎来了十分可贵的发展机遇和严峻的挑战。文章主要围绕在新世纪环境下,中国财会工作信息化改革发展的几个主流趋势展开分析。
With the constant development and popularization of information technology, the development of informationization in China’s financial accounting work has also entered an important period of initial development, especially the emergence and application of computerized accounting. The informationization of accounting work is an inevitable condition for the reform and development of the accounting profession and the need of the development of the enterprise management. The development of accounting work can not be separated from the continuous development of informationization. The informatization of accounting work not only effectively improves the quality of the information of the accounting work, but also further promotes the continuous perfection and development of the accounting theory and the accounting techniques. It can be said that it is an important change in the entire accounting theory research. Due to the impact of economic globalization, knowledge economy, resources and environment as well as information networks and other issues, the finance and accounting work also ushered in very valuable opportunities for development and severe challenges. The article focuses on the analysis of several major trends in the reform and development of China’s accounting work under the new century.