一、对会计信息化及其发展的基本认识(一)会计信息化的内涵及其特征“会计信息化”是指将会计信息作为管理信息资源,全面运用计算机及网络通信为主的信息技术对其进行获取、加工、传输、应用等处理,为企业经营管理、控制决策和经济运行提供充足、实时、全方位的信息。会计信息 First, the basic understanding of accounting information and its development (A) the meaning and characteristics of accounting information “Accounting information” refers to the accounting information as a management information resources, the full use of computer and network communications based information technology Its acquisition, processing, transmission, application and other processing, for business management, control decisions and economic operation to provide adequate, real-time, all-round information. Accounting information