摘要
会计职能的拓展往往以信息化建设作为实现路径。本文从信息化建设的基本定位、信息化建设方式和信息化运行等三个方面分别探讨了信息化条件下会计职能转型的具体特征,为会计职能拓展、强化公司管理决策的财务导向提供理论支持。
The evolution path of corporate accounting role is currently connected with the construction of information system.This article focuses on the particular characteristics from the orientation and the process of the information system constructing to the operation of the systems.The article aims to sustain the accounting role upgrading at the era of information.
出处
《会计研究》
CSSCI
北大核心
2005年第6期45-51,共7页
Accounting Research
