摘要
随着信息技术的发展,会计信息化作为企业信息化的一个重要的组成部分日渐被提到了会计工作的议事日程上来。会计信息化是当前会计理论工作者和会计实务工作者共同关注的问题。会计信息化涉及的理论问题和实践问题较多,本文围绕会计信息化的界定谈点粗浅认识。
With the development of IT, accounting informationization comprise an important part of business information on the agenda. Accounting informationization is commonly concerned by theoretical researchers as well as by practical researchers. The paper discusses problems existing in theory and practice.
出处
《山西财政税务专科学校学报》
2005年第2期40-42,共3页
Journal of Shanxi Finance & Taxation College