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随着新时代下信息技术产业的飞速发展,社会中各行各业都处在极大的改变之中。对于会计学而言,现代信息技术的发展不仅为其提供了新的发展机遇,而且也对其提出了更高的要求和挑战。现代技术在会计学中的广泛应用,使会计对象、会计人才、会计系统、会计假设等方面都发生了极大的变化。这就要求我们必须正确的看待现代信息技术对会计学发展所带来的各方面影响,加快会计学的发展进程,与时俱进、善于创新,以适应新时代、新形势的需要。
With the rapid development of the information technology industry in the new era, all walks of life in society are undergoing tremendous changes. For accounting, the development of modern information technology not only provides it with new development opportunities, but also put forward higher requirements and challenges. The extensive application of modern technology in accounting has greatly changed the accounting object, accounting personnel, accounting system and accounting hypothesis. This requires that we must correctly view the modern information technology in all aspects of the impact of the development of accounting, to speed up the development of accounting, advance with the times, be good at innovation, to adapt to the new era and the needs of the new situation.