会计信息化:会计电算化在新时代下的发展和创新

Accounting Informationization:The Development and Innovation of Accounting Computerization in the New Era

在新的时代下,会计信息化正取代会计电算化成为会计的发展方向,本文在比较信息化和电算化的基础上提出了会计信息化的定义,并结合会计信息化发展方向的特征提出在当前会计信息化工作中应从理论、企业和整个社会等角度为其发展创造条件、提供机遇。

In the new era, Accounting Informatization, which is taking the place of Accounting Computerization, becomes the developing trend of accounting science. Based on the comparison between the informatization and computerization, the author brings up the definition of Information Accounting, and combined with the features of its developing trend, he points out that opportunities and conditions should be provided to the development of Accounting Informatization in terms of theory, enterprise, and society.