会计信息化理论的学科基础

The Subject Basis Accounting Information Theory

近些年来,随着计算机化技术和通讯技术的快速发展,越来越多的企业和软件开发界人士开始关注网络信息技术和会计信息化的发展状态,因此作为基础的会计信息化理论开始被越来越多的进行深入的研究与分析,并就会计信息化的"老三论"和"新三论"等指导思想进行了广泛的探讨。为了进一步的了解和掌握会计信息化的发展进程,该文将对会计信息化理论的学科基础进行深入分析。

In recent years, with the rapid development of computer technology and communication technology, more and more enterprises and software development professionals began to develop state focus of network information technology and accounting information, so as the theory of accounting information foundation began to be in-depth study and analysis of more and more, and has carried on the extensive discussion to the accounting the information of the "old theory" and the "new three" the guiding ideology. In order to further understand and master of accounting informationization development process, this paper will subject foundation of accounting information theory carries on the thorough analysis.