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会计作为一个提供财务信息为主的经济信息系统,它的产生和发展与信息技术的发展是分不开的。自本世纪中叶以来,以电子计算机技术和远程通讯技术为核心的信息技术的发展从根本上改变了人类生产和生活方式,信息技术也正在把会计的方方面面推向一个新时代。在信息技术以破竹之势冲击着传统会计行业时,由此新生出各式各样的会计运作模式,对会计活动要求更高,给会计人员也带来了新的挑战。一、信息技术对现行财务报告的影响信息技术不仅能够快速传递大量的信息,而且也为用户提供了直接利用
Accounting as a financial information-based economic information system, its production and development are inseparable from the development of information technology. Since the middle of this century, the development of information technology centered on computer technology and telecommunication technology has fundamentally changed human production and life style. Information technology is also pushing accounting aspects into a new era. In the information technology to the detriment of the traditional accounting profession impact, resulting in a variety of new accounting mode of operation, accounting for higher activities, to accountants also brought new challenges. First, the impact of information technology on the current financial report Information technology not only able to quickly transfer large amounts of information, but also provides users with direct use