会计信息化对传统会计的影响

Influence of Accountant Informationization on Traditional Accountant

会计信息化是信息技术运用于会计上的变革,它代表的是一种与现代信息技术环境相适应的新的会计思想。这种新的会计思想将对传统会计中的会计假设、会计原则、会计职能、财务报告产生一系列影响。这就要求会计的所有领域充分依靠和应用现代信息技术,对传统会计领域的工作、内容、方法、程序进行重整,通过会计与信息技术的融合来满足社会的管理要求。

Accountant informationization is the information that utilizes on the accountant transformation. It stands for a new kind of accountant idea which adapts to the technical environment. The new accountant idea will have much influence on the accountant supposition, accountant principle, accountant function and financial report in the traditional accountant. It demands us to fully use and depend on the modern information technology, and rally our work, contents, methods, procedures in the traditional accountant field, and fusion accountant and information technology to meet the social management request.