会计电算化发展趋势之管见

论文认为会计电算化发展趋势是管理信息化,信息化应用软件应是ERP系统,ERP并不能自动带来信息对称,只有对其进行技术开发和机制控制,才能只提供对称的信息。笔者运用综评论三段式研究方法,对实现信息对称的重要作用进行了创新性探索,从理论层面深刻揭示了实现信息对称的重要意义,并期盼众多有志之士投身到信息对称的研究中。

Opinion on the Development Trend of Computerized Accounting

This paper thinks that the developing trend of the computerized accounting is management informatization.The applied software of informatization should be the ERP system.ERP does not automatically bring information symmetry,only through technical development and mechanism control,can it provide symmetric information.The author makes innovative exploration on the important role of symmetric information by using three-stage research methods： integration,comment and conclusion,reveals the importance of achieving information symmetry from the theoretical level,and looks forward to a number of person with lofty ideals to study the symmetric information.