会计信息化环境对会计制度和准则的影响

The Impact of Accounting infomationization Environment on Accounting System and Principle

2006年2月15日我国财政部公布修改后的《企业会计准则》,于2007年1月1日起施行,贯穿新会计准则的主线是会计国际化趋同的大趋势。影响会计制度和准则的因素有很多,如全球经济状况、国际会计处理方法、一国社会文化经济环境等。随着科技的发展和IT环境与技术的国际化,会计信息化环境将会对会计制度和准则产生重大影响。

January 15th, 2006, China＇s Ministry of Finance promulgated the revised Accounting Principle for Enterprises, which is due to take effect on January 1st, 2007. The theme which permeates this new accounting principle is the great tendency of accounting internalization. There are many factors influencing the accounting system and principle, such as the global economic situation, countering methods for international accounting, as well as the cultural and economic environment of a certain country. With the development of techniques and the internalization of IT environment as well as modem technology, accounting informatization environment will have more significant impact on accounting system and principle.