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美国会计学会AIS理论研究热点与思考 被引量:1

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摘要 我国会计信息系统理论研究从1981年“会计电算化”概念的提出到目前已走过了34个春秋,期间出现了会计信息化、网络会计、ERP、大数据、云会计等不同时期的热点与名词。而这些热点和名词的出现很多是在国际会计信息系统研究(特别是美国AIS)的基础上结合中国实际形成的。
作者 朱卫东 张超
出处 《中国注册会计师》 北大核心 2015年第11期118-123,共6页 The Chinese Certified Public Accountant
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