| 基于米歇模型的会计信息化发展规律研究 |
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| 引用本文： | 龙跃奇. 基于米歇模型的会计信息化发展规律研究[J]. 财会通讯, 2006, 0(10) |
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| 作者姓名： | 龙跃奇 |
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| 作者单位： | 湖南工业大学经济管理学院 湖南 |
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| 摘 要： | 本文采用米歇关于信息化发展阶段模型考察会计信息化的发展历程,发现与会计信息化发展是吻合的。在此基础上,分析了影响会计信息化发展进程的因素,进而预测了会计信息化的未来发展趋势,并提出了我国企业实施会计信息化的对策,认为我国部分企业可充分发挥后发优势跨越某个发展阶段。
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| 关 键 词： | 诺兰模型 米歇模型 会计信息化 企业信息化 |
Developing Rules Based on Michel''''s Model Accountant Informationization Study |
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| Long Yueqi. Developing Rules Based on Michel''''s Model Accountant Informationization Study[J]. Communication of Finance and Accounting, 2006, 0(10) |
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| Authors: | Long Yueqi |
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| Abstract: | Utilizing Michel's model of informationization developing stages, we have investigated developed courses of accounting informationization We discover that the latter follows Michel's model. Base on it we have analyzed the factor influencing development of accounting informationization Therefore we further predict accounting informationization'sdeveloping trend. What's more, we put forward countermeasures of accounting informationization implemented in China's enterprises. |
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| Keywords: | Michel's model Accounting informationization Enterprise informationization |
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