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以计算机及网络为代表的信息技术发展使人类进入了一个新的时代,这种外在环境的变化也对随社会进步而不断演变的会计产生了深远的影响,本文从分析会计的产生的必然性及表现形式后的客观需求入手,探讨信息技术进步对会计理论的冲击,具体分析了其对会计假设及会计原则的影响。此外还就信息技术对会计实务工作的影响作了概括。
The development of information technology represented by computer and network has brought mankind into a new era. This change of external environment also has a far-reaching impact on accounting evolving with social progress. This article analyzes the inevitability of accounting And objective forms after the performance requirements to start with to explore the impact of advances in information technology on accounting theory, the specific analysis of its accounting assumptions and accounting principles. In addition, the impact of information technology on accounting practice is summarized.