构建基于事项会计基础的会计信息系统

由于过去缺乏信息技术的支撑,事项会计理论一直未能得到有效应用。随着信息技术的发展及广泛应用,发达的信息技术为事项会计理论的应用提供了有力的支撑,网络时代事项会计理论应用的目标应是建立基于事项会计理论的会计信息系统。

Constructing Accounting Information System Based on Events Accounting Basis

Since there was little support of the information technology in the past,the events accounting theory had not been applied effectively.Along with the development and widespread application of the information technology,the developed information technology has provided the powerful support for the application of the events accounting theory.The applilcation goal of the events accounting theory in the network time should be the construction of accounting information system based on the events accounting theory.