摘要
记账方法是会计理论的重要组成部分,是会计确认、计量、记录和报告的基础。现代信息技术在会计中的应用,从客观上要求对会计核算方法进行改革。本文从现代信息技术的特点出发,论述借贷记账法对会计核算的负面影响及其改革的必要性,阐述了I/O记账法的基本原理,说明了现代信息技术条件下运用I/O记账法构建的记账凭单数据库结构,提出了全面改革现代会计模式的初步设想。
With the characteristics of modern IT, this paper discusses the negative influence of accounting thrown by debit and credit bookkeeping, and the reforming necessity of debit and credit. It expatiates the fundamental principle of I/O bookkeeping, and illuminates the database structure of journal voucher with I/O bookkeeping under modern IT conditions. The paper brings forward the primary outlook of reforming modern accounting model.
