信息技术在会计信息披露中的应用现状及其前景

The Actuality and Prospect of IT Application in Accounting Disclosure

会计信息必须通过一定的方式传递给使用者才能实现会计价值。信息技术使会计信息披露由传统的报纸传递方式转变为网络传递方式,但这种变化只在一定程度上提高了会计价值,未来的会计领域将更深更广地运用信息技术,其信息披露应是一种个性化生产与多元化披露同步的实时方式,使会计价值得到根本性的提高。

Only be transferred to users by certain methods can accounting realize its value. IT makes accounting information disclosure to be changed from traditional newspapers to internet manner, however, this change only adds limited accounting value. In the future the accounting area will apply IT deeply and widely, the information disclosure must be a real - time manner combinning with individual production and pluralistic disclosure, which will bring a fundamental improvement to accounting value.