我国会计信息化面临的问题及对策分析

Problems and Countermeasures to Accounting Informatization in China

信息化环境使会计工作发生了质的变革,面对迅速发展的计算机技术和信息技术,如何改革传统的会计理论体系,建立新型的会计信息化体系,如何加强风险控制意识,实施IT治理,是目前会计学面临的新课题。当前会计信息化的研究目标是既要揭示其中的深层原因,又要给出其发展方向及策略,这样才能对我国会计信息化发展有所裨益。

The accounting information environment has undergone a rational change in the face of the rapid development of computer technology and information technology. How to reform the traditional system of accounting theory, and establish a new accounting informationization system, how to strengthen the awareness of risk control and IT governance are current accounting issues facing the new. This paper attempts to reveal the underlying causes, but also give its quantitative development direction and strategy. Both of the tasks can be beneficial to China＇s development of accounting informationization.