一、信息经济对会计信息披露的影响随着计算机和网络技术等现代信息技术的迅速发展,人类正日渐步出工业经济社会而进入一个全新的时代———信息经济时代。会计将继续发挥作用,但应提高会计信息对企业内、外部信息使用者的指导作用,而不仅仅局限于提供那些高度浓缩的、只能用货 I. Impact of Information Economy on Accounting Information Disclosure With the rapid development of modern information technology such as computer and network technology, mankind is gradually entering an entirely new era of industrial economy and society and has entered an era of information economy. Accounting will continue to play a role, but accounting information should be enhanced on the guidance of internal and external users of information, rather than just provide those highly concentrated, only the use of goods