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会计标准化体系,是我国企业发展中的一个十分重要的组成部分,而在此基础上的会计信息化标准体系也在近年来受到越来越多的关注。事实上,构建会计信息化标准体系,是信息时代发展的必然要求,而且其具体构建问题还涉及到其理论基础,组成部分及构建原则等多个组成部分。为了给读者呈现出一个全面、完整的会计信息化标准体系,本文将紧紧围绕着会计信息化标准体系的构建这一中心主题,依次从构建的理论基础、框架结构以及构建过程等三个方面对其体系的构建进行分析和介绍。
Accounting standardization system is a very important part in the development of our country’s enterprises. On the basis of this, the standard system of accounting information has also received more and more attention in recent years. In fact, the construction of accounting information standardization system is an inevitable requirement for the development of the information age, and its specific construction issues also involve its theoretical basis, components and construction principles and other components. In order to give readers a complete and complete accounting information standardization system, this article will focus on the central theme of the accounting information standardization system construction, in order from the construction of the theoretical basis, the structure of the framework and the construction process of three aspects The construction of its system is analyzed and introduced.