| 信息化与会计业务创新 |
| |
| 引用本文： | 袁园. 信息化与会计业务创新[J]. 经济管理, 2007, 29(17): 84-86 |
| |
| 作者姓名： | 袁园 |
| |
| 作者单位： | 江西财经大学会计学院,江西,南昌,330013 |
| |
| 摘 要： | 全球经济的信息化、网络化使得会计工作从理论基础到日常操作手法均受到极大挑战。为此，必须对传统会计观念及方法进行思考与创新，以适应经济发展的需要，并更好地发挥会计工作的应有职能。文章倡导网络时代坏账计提采用客户企业信用评价法。
|
| 关 键 词： | 信息化 会计操作 思路 企业信用评价 |
| 文章编号： | 1002-5766（2007）17-0084-03 |
| 修稿时间： | 2007-04-12 |
The Effects Of Business lnformationalization On Accounting Development |
| |
| YUAN Yuan. The Effects Of Business lnformationalization On Accounting Development[J]. Economic Management, 2007, 29(17): 84-86 |
| |
| Authors: | YUAN Yuan |
| |
| Affiliation: | School Of Accountancy, JiangXi University Of Finance And Economics, Nanchang,Jiangxi, 330013,China |
| |
| Abstract: | Due to informationization, networkization of global economy, accounting is facing a large challenge from theory to practice. Therefore, we should consider and improve the traditional concepts and methods in accounting in order to meet the needs of economic development, and play a better role, As a result, we insist that had debts provision be determined under the customer credit evaluation method. |
| |
| Keywords: | informationization accounting practice thoughts business credit evaluation |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
