我国会计师事务所信息化发展现状及对策研究

Research on the Current Situation and Countermeasures of China’s Accounting Firms’ Informatization Development

互联网的普及和信息化时代的到来让每个行业的数据快速增长,大数据时代的接踵而至更是让各行各业的数据呈指数型增长。会计师事务所与各个行业都有接触,其日常接触的数据量之大是很多行业所不能相比的,其信息化程度的高低有时直接影响审计效率和审计效果。然而我国会计师事务所信息化程度与国际大型会计师事务所相比依然有较大差距,我国会计师事务所信息系统审计发展并不是很高。本文将我国会计师事务所信息化发展的现状与国际会计师事务所信息化现状进行对比,尝试阐释导致这些现象发生的原因并提出相关的改进措施。

The popularity of the Internet and the advent of the information age have led to the rapid growth of data in each industry,and the subsequent advent of the big data era has led to an exponential growth in data from all walks of life.Accounting firms have contacts with various industries.The amount of data they contact daily is incomparable to many industries.The level of informationization sometimes directly affects audit efficiency and audit results.However,compared with the large international accounting firms,the degree of informatization of Chinese accounting firms still has a large gap,and the development of information system auditing in Chinese accounting firms is not very high.This article compares the current status of China's accounting firm's informatization development with the international accounting firm's informatization status,attempts to explain the causes of these phenomena,and proposes relevant improvement measures.