| 会计信息化发展及其影响 |
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| 引用本文： | 王文莲.会计信息化发展及其影响[J].上海立信会计学院学报,2007,21(6):21-24. |
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| 作者姓名： | 王文莲 |
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| 作者单位： | 天津商业大学,天津,300134 |
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| 摘 要： | 在信息化时代,会计信息化应该面向国民经济和社会信息化,会计信息化的主要任务是会计职业判断的智能化,在此基础上,将社会经济的监督权与会计信息的生产整合,创新一种新的会计信息生产方式。会计信息化对会计理论与实践产生了巨大的冲击与革新。
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| 关 键 词： | 会计信息化 会计职业判断 会计信息生产 会计实践与理论 |
| 文章编号： | 1009-6701(2007)06-0021-04 |
| 修稿时间： | 2007年10月15 |
Development of Accounting Informatization and Its Influency |
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| WANG Wen-lian.Development of Accounting Informatization and Its Influency[J].Journal of Shanghai Lixin University of Commerce,2007,21(6):21-24. |
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| Authors: | WANG Wen-lian |
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| Abstract: | In the information age,accounting informatization should serve for national economy and information society.The main task of accounting informatization is to intelligenize accounting professional judgment.On the basis of this,supervision of social economy and production of accounting information should be integrated to create a new way to yield accounting information.Accounting informatization must have great influence and renovation on accounting theories and practice. |
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| Keywords: | accounting informatization accounting professional judgment production of accounting information accounting theories and practice |
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