传统会计学与现代信息技术的运用

The Application of Conventional Accounting and Modern Information Technology

网络经济改变了整个社会经济的生产结构和劳动结构,打破了传统的企业管理模式和会计模式,由此,也动摇了传统会计理论的框架。本文从传统会计学与现代信息技术运用的角度,对当前我国会计假设理论的不足进行剖析,认为在网络经济环境下,会计系统以计算机、网络技术等新型的信息处理工具置换了传统的纸张、笔墨和算盘,而这种置换不仅仅是简单的工具改变,也不再是手工会计的简单模拟,更重要的是它所带来的对传统会计理念、理论与方法前所未有的冲击与反思。

Internet economy has changed the whole production structures and labor structures of the social economy. Meanwhile, it has broken the conventional patterns of business management and accounting. Consequently,conventional accounting has come to shake. This article will analyze the assumed accounting theory existing in our country. From the view of conventional accounting and modern IT, under the circumstances of Internet,in accounting system, computers, internets, technologies and some new devices of information hireling substitute for conventional paper, ink and abacuses. This transformation is not a simple change or a simple manual imitation. The most significance is that it brings out an unpredented impact and reflection on conventional ideas, theories and methods of accounting.