新形势下的会计信息化问题研究

Study of Informationization Problems of Accounting under the New Situation

附着互联网络平台的日益成熟,信息社会环境已逐渐形成,电子交易平台日益普及,会计环境已发生极大的变化,构建开放、智能、实时处理、实时报告的会计信息化系统已是形势使然。本文着重对会计信息化的涵义、内容、实施和控制等方面进行探讨。

Environment of information society is taking shape gradually along with platform of the Inter- net＇s increasing maturation, which leads to electronic transaction platform being popularized day by day, as changes the accounting environment greatly. Such situation requires to construct information-based accounting system that is open, intelligent, real time processing ＆ reporting. Discussion in this paper focuses on aspects of accounting informationization＇s meaning ＆ content, implementation ＆ control, etc.