| 会计信息化过程的信息悖论 |
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| 引用本文： | 李希富. 会计信息化过程的信息悖论[J]. 兰州商学院学报, 2005, 21(5): 103-105 |
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| 作者姓名： | 李希富 |
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| 作者单位： | 兰州商学院,会计学院,甘肃,兰州,730020 |
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| 摘 要： | 随着社会信息化的浪潮,企业会计电算化正向会计信息化转变,但由于"信息悖论"现象的存在,会计信息化的效用并没有真正得到发挥.信息悖论的成因涉及技术、理念、管理、企业战略、绩效评价等多个方面,需要我们去认识和解决,从而促进企业信息化的发展.
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| 关 键 词： | 会计电算化 信息悖论 业务流程重组 会计信息化 |
| 文章编号： | 1004-5465（2005）05-103-03 |
| 收稿时间： | 2005-05-10 |
| 修稿时间： | 2005-05-10 |
Information Paradox in the Informatization of Accounting |
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| LI Xi-fu. Information Paradox in the Informatization of Accounting[J]. Journal of Lanzhou Commercial College, 2005, 21(5): 103-105 |
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| Authors: | LI Xi-fu |
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| Affiliation: | School of Accounting, Lanzhou Commercial College, Lanzhou 730020, China |
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| Abstract: | With the sweaping wave of informatization,computerized accounting in enterprises is giving way to informatized accounting. However,due to the existence of "information paradox",informatized accounting has not yet been given full play.The causes of information paradox,which have to do with various factors such as technology,ideas,management,enterprise strateies and performance evaluation,need to be investigated and resolved,so as to facilitate the informatization of accounting in enterprises. |
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| Keywords: | computerized accounting information paradox business process reengineering informatization of accounting |
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