摘要
传统会计模式一直存在着缺陷,只不过在工业时代尚未显示出严重弊端。信息时代的到来,使得传统的会计模式的弊端越来越凸显,会计信息的变革势在必行。本文试谈信息时代的会计信息变革,主要阐述了会计信息在社会经济生活中的作用和地位,分析了我国传统会计信息不适应形势之处和变革传统会计信息体系的必要性,提出了加快会计信息革命的几点措施。
Traditional accountant the pattern always has the flaw, not yet demonstrates the serious malpractice in the industry time. The information age arrival, causes the tradition accountant the pattern malpractice more and more highlights, accounting information transformation imperative. This article tries to chat the information age the accounting information to transform, mainly elaborated the accounting information in the social economy life function and the status, analyzed our country tradition accounting information not to adapt place of and the transformation tradition accounting information system necessity the situation, proposed sped up the accounting information revolution several measures.
出处
《长春理工大学学报(高教版)》
2007年第1期61-63,103,共4页
Journal of Changchun University of Science and Technology
关键词
会计信息
传统会计信息
信息时代
网络
Accounting information
Tradition accounting information
Information age
Network