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为适应经济发展、大力推进社会主义现代化建设,我国需要深入会计改革,继续推进逐步实现会计现代化。实施会计现代化,有利于提高会计工作水平,提高会计信息质量,提高会计人员素质,使我国的会计管理面向世界,走向世界。本文从会计现代化的要求入手,界定了会计现代化的重要标志——会计信息化,并深入分析会计信息的质量、会计信息积累、披露以及开发利用,最后提出实施会计信息化的策略。
In order to adapt to the economic development and vigorously promote the socialist modernization drive, our country needs to deepen the accounting reform and continue to push forward the progressive realization of accounting modernization. The implementation of accounting modernization is conducive to raising the level of accounting work, improving the quality of accounting information and improving the quality of accountants so that our country’s accounting management can be oriented to the world and to the world. This paper begins with the requirement of accounting modernization, defines the accounting informationization, an important symbol of accounting modernization, analyzes the quality of accounting information, the accumulation, disclosure and development of accounting information, and finally puts forward the strategy of implementing accounting informationization.