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国内外大多数会计理论及实务专家认同现代会计的本质是信息系统的观点。美国会计学会（ＡＡＡ）１９９６年发表的一份文件《会计基本理论说明书》（ＡＳＯＢＡＴ）指出:会计是一个信息系统,更精确地说,会计是一个一般信息系统在有效经济业务上的运用。随着信息技术的提高...
Most domestic and foreign accounting theory and practice experts agree that the nature of modern accounting is the information system point of view. A document entitled Accounting Basic Theory Manual (ASOBAT) published by the American Accounting Association (AAA) in 1996 pointed out: Accounting is an information system. More precisely, accounting is the application of a general information system in effective economic operations. With the improvement of information technology ...