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会计信息化极大程度的推进了会计理论的创新意识,从而影响着会计信息化的发展进度,同时还对会计理论和实务的发展进行了完善,提高会计管理的效率。理论是实践的引路者这是大家有目共睹的,如果会计理论不能合理的引领会计信息化完善的发展,那就会导致会计信息化的发展历程受到阻碍。本文重点研究会计信息化对会计理论和实务的影响力,从而使会计信息化能够更好的的发展。
Accounting information greatly promote the innovative awareness of accounting theory, thus affecting the progress of the development of accounting information, but also the accounting theory and practice of the development has been improved and improve the efficiency of accounting management. Theory is a guide to practice. This is obvious to all. If accounting theory can not reasonably lead the sound development of accounting informationization, it will hinder the development of accounting information technology. This paper focuses on the impact of accounting information on accounting theory and practice so that accounting information can be better developed.