信息时代传统会计价值的危机与超越

The Crisis and Exceeding of Traditional Accounting Value in Information Era

会计信息是经济领域最重要的信息之一,然而在信息时代,会计系统所提供的信息已经难以在相关性、可靠性、及时性等方面满足组织内外信息用户的要求,从而引发会计价值危机。信息技术在会计领域的运用将有利于会计价值的回归和超越。信息技术与会计的结合呈现出三个有较大飞跃的阶段,即电算化会计阶段、与管理信息系统的集成阶段和网络会计系统阶段。但尚不能断言信息技术将使会计价值无限提高。

Accounting information is one of the most important information elements in the economic field. However, in the information era the information supplied by accounting system is hard to meet the needs of the customers both in and out of an enterprise with regard to relativity, reliability and timeliness, which causes accounting crisis. The application of IT will help to return and exceed the accounting value. The combination of IT with accounting value shows three quite large leaping stages, they are: EDP accounting; the combination of EDP accounting stage with MIS stage and IT accounting system. But it cannot be affirmed yet that IT will improve the accounting value limitlessly.