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随着现代化科学技术的飞速发展,信息经济也随着产业信息化和信息产业化两者的不断协调发展和彼此促进关系下发展起来的,是当今世界新形势下经济发展的一个显著特征。信息经济也称IT经济,这样大家可能会更熟悉一些,在当前严峻的优胜劣汰竞争机制下,IT行业是急具有发展潜力的一个产业,科技、互联网、数据传输、硬件、软件设计开发、生物工程等等都在信息经济的浪潮中造就一个无法估量的未来世界,虽然我们未能预知未来,但可以肯定的是,信息经济的浪潮掀起了人类传统的生活模式和经济模式的沉重外壳,给人们带来了全新的动力和挑战。与此同时,作为任何时代都不可或缺的会计人才也将在今后的工作中面对全新的挑战,为社会各企业、组织的经济效益提升开辟新篇章。本文着手于当今信息经济时代的特点出发,在信息经济对会计基本假设、会计组织及会计人才的影响等问题上并提出今后信息经济条件下会计发展趋势的设想,仅供大家参考。
With the rapid development of modern science and technology, the information economy has developed along with the continuous coordinated development and mutual promotion of both industrial informationization and information industrialization. It is a notable characteristic of the economic development under the new situation in the world today. Information economy is also called IT economy, so that everyone may be more familiar with. Under the severe competition mechanism of survival of the fittest under the current circumstances, the IT industry is urgently having potential for development in industries, science and technology, internet, data transmission, hardware and software design and development, bioengineering Etc., have created an immeasurable future in the wave of information economy. Although we can not predict the future, it is certain that the tide of the information economy has set off the heavy shell of human’s traditional life style and economic model and gives people Has brought new impetus and challenge. At the same time, as an accounting talent indispensable to any age, we will face new challenges in future work and open up a new chapter for the economic benefits of all enterprises and organizations in our society. Starting from the characteristics of today’s era of information economy, this paper starts with the assumption of accounting trends in the information economy under the conditions of the information economy on basic accounting assumptions, accounting organizations and the impact of accounting professionals. It is for reference only.