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信息时代,以网络和计算机为代表,并且,数据化、网络化以及知识化将成为这个时代的主体成分。伴随着信息技术的深入发展,社会结构发生了很大的变化,连带着,企业的管理模式也更新换代了,产生变革性影响的还有传统的会计理论,由于应用了信息技术,就可以采用数据库、网络等的技术进行管理。并且,它将改变整个商业的运营方式。本文针对信息时代会计理论的创新进行分析,指出其具体的创新部分。
The information age, represented by the network and the computer, and the data, network and knowledge will become the main component of this era. With the further development of information technology, the social structure has undergone great changes. Along with this, the management models of enterprises have also been replaced. The traditional accounting theory, which has a transformative effect, can be adopted due to the application of information technology Database, network technology to manage. And, it will change the way the entire business operates. This article analyzes the innovation of accounting theory in the information age and points out its specific innovation.