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会计信息系统的发展需要新的会计理论,本文通过简要论述事项会计理论的主要思想及其发展现状,指出其优势并对会计信息系统做出改造。
The development of accounting information system needs a new accounting theory. By briefly discussing the main ideas of accounting theory and its development status quo, this paper points out its advantages and makes the accounting information system reform.