信息技术与会计价值超越

会计信息是经济领域最重要的信息之一,然而在信息时代,会计系统所提供的信息已经难以在相关性、可靠性、及时性等方面满足组织内外信息用户的要求,从而引发会计价值危机。信息技术在会计领域的运用将有利于会计价值的回归和超越。信息技术与会计的结合呈现出三个有较大飞跃的阶段,即电算化会计阶段、与管理信息系统的集成阶段和网络会计系统阶段。但尚不能断言信息技术将使会计价值无限提高。

Information Technology and the Exceeding of Accounting Value

Accounting information is one of the most important information in the economic field.However the information supplied by accounting system is hard to meet the needs of users both within an enterprise or outside with respects to the relevance,reliability and timeliness of accounting information.It has resulted in a crisis of losing accounting value.The application of IT will help to improve or even add accounting value.The combination between IT and accounting will show three phases,which include EDP accounting phase,the combination with MIS phase and internet accounting system phase.However,it can not be alleged now that IT will improve the value of accounting infinitely.