会计目标在“互联网+会计”影响下的趋势分析

An Analysis of the Trend of Accounting Objectives under the Influence of “Internet + Accounting”

会计目标一直是会计理论研究中的一个重要问题。在"互联网+会计"概念提出的背景影响下将区块链、大数据、人工智能等新兴信息技术与会计紧密融合,对会计目标也产生了一定的影响。针对当前的会计目标理论,分析会计目标在"互联网+会计"的影响下的发展趋势。

Accounting objective has always been an important issue in the study of accounting theory.Under the background of the concept of"Internet+Accounting",the integration of new information technologies,such as block chains,big data,and artificial intelligence with accounting,has also had a certain impact on accounting goals.Aiming at the current accounting objective theory,this paper analyzes the development trend of accounting objectives under the influence of"Internet+accounting".