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所谓的演化并非要研究会计发展史,会计从诞生到现在,它的理论系统和行为准则一直是业内人士热衷讨论的话题,但是传统会计中的很多弊病仍然未得到解决。21世纪,知识经济浪潮席卷世界,这必将对会计产生深远的影响,在这场空前绝后的变革到来之际,我们必须为会计奠定立足之地。在技术和思想发展的前提下,会计信息化无疑成为解决传统会计的沉疴的灵丹妙药。该文是从对会计信息需求的角度分析究竟是什么因素制约着会计理论和行为,从而证明会计信息化是会计昂首进入科学殿堂的必经之路。
The so-called evolution is not to study the history of accounting development, accounting from its birth to now, its theoretical system and code of conduct has been a subject of intense discussion in the industry, but many of the shortcomings of traditional accounting remain unresolved. In the 21st century, the tide of knowledge economy sweeping the world will surely have a far-reaching impact on accounting. When this unprecedented and unprecedented change comes, we must lay a solid foundation for accounting. Under the premise of the development of technology and thought, accounting informationization will undoubtedly become the miraculous cure for settling traditional accounting. This paper analyzes what exactly restricts the accounting theory and behavior from the perspective of accounting information demand, and thus proves that accounting informationization is the only way for accounting to head into the hall of science.