论文部分内容阅读
信息化是当今世界发展的必然趋势,是推动我国现代化建设和经济社会变革的技术手段和基础性工程。随着世界由工业社会向信息社会转变,以计算机技术为代表的信息技术成为促进经济发展和社会进步的主导技术。党中央、国务院高度重视信息化工作,中共中央办公厅、国务院办公厅于2006年制定并发布了《2006～2020年国家信息化发展战略》(中办发2006年11号),同时对各部门、各地区提出了全面推进信息化建设的要求,并要求有计划有步骤地组织实施。会计信息是国家重要的信息,其质量的优劣直接影响投资者利益和国家宏观决策。一、会计信息化的基本理论
Informationization is an inevitable trend in the development of the world today and a technical measure and fundamental project to promote China’s modernization and economic and social reform. As the world changes from an industrial society to an information society, information technology represented by computer technology has become the dominant technology for promoting economic development and social progress. The Central Party Committee and the State Council attach great importance to the work of informatization. The General Office of the CPC Central Committee and the General Office of the State Council formulated and promulgated the “2006-2010 National Informatization Development Strategy” (China Council Issue 2006, No. 11) in 2006, , All regions put forward the requirements for promoting informatization construction in an all-round way and requested that they should be organized and implemented in a planned and step-by-step manner. Accounting information is an important national information, the merits of its quality directly affects the interests of investors and national macro decisions. First, the basic theory of accounting information