会计信息化目标架构探析

会计信息化目标是会计信息化理论结构的最高层次,是会计信息化系统运行的导向,也是其实践活动的出发点和归宿。本文认为,科学构建会计信息化目标,必须以会计目标为基础,充分体现计算机网络特征,向会计信息需求者提供可靠而有用的会计信息。

Overhead researches on Goal construction of The accounting information

Accounting information-based goal is the most important sector in accounting information-based theory and the instruction of accounting information-based. In the process of constructing accounting informationalization goal, it is necessary to regard accounting goal as the standpoint, reflect the network characteristic of the computer fully and offer useful and reliable information to accounting information user at the same time.