21世纪会计信息系统的构想

Concept of accountant information system in 21 century

围绕知识经济对会计理论产生的影响,结合电子商务对会计模型带来的变化,针对企业信息化对会计信息系统提出的相关要求,系统地分析了21世纪财务会计发展的大趋势.讨论了对现有的电算化会计软件的一些认识,并提出了实现21世纪会计信息系统的构想.

Information technique and electroic commerce(EC) have totally changed the traditional economy structure.The new economy structure will bring a new accountant mode.On the new accountant mode business process should be transacted by whole new accountant software.This paper based on the impacts that knowledge economy brings to accountant theory,considered the change that EC bring to accountant mode,and the requirement of information system,analysed the general trend of accountant in 21century.Put forward a concept of accountant information system in 21 century.