浅议信息化时代的会计改革

Brief Discussion on Accounting Reform in Information Age

在当前信息化时代,会计的发展方向必然发生重大变革。会计电算化的发展是信息化时代的重要体现。针对电算化会计管理要求的提高,文章从会计基础原则、会计核算和企业结构等角度阐述了未来会计系统与信息化系统相互融合可能产生的会计变革。

In the information age, huge reforms inevitably occur in accounting development. Accounting computerization is an important embodiment of this trend. With the view of improving accounting computerization management, this essay expounds the reform in the background of integration of accounting system and information system from the following three aspects： principles of accounting basis, financial accounting and company structure.