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随着信息技术的快速发展,其与各行各业的融合现象日益明显。事件驱动会计就是计算机信息技术与会计学的结合。传统的会计模式已不能满足人们的要求,事件驱动会计作为新型的会计模式,其发展动态一直受到各界的关注,近几年,事件驱动会计的价值愈加凸显。本文对近10年来关于事件驱动会计的相关文献从数量和内容上进行了分析,归纳总结了我国事件驱动会计研究的研究特点。
With the rapid development of information technology, its integration with all walks of life has become increasingly evident. Event-driven accounting is the combination of computer information technology and accounting. Event-driven accounting, as a new type of accounting mode, has always attracted the attention of all walks of life. In recent years, the value of event-driven accounting has become more and more prominent. This article analyzes the quantity and the content of relevant documents about event-driven accounting in the past 10 years and summarizes the research characteristics of event-driven accounting in our country.