论文部分内容阅读
会计是一项服务活动,其功能在于提供经济主体的数量的信息,满足使用者做出明智决策的一个经济信息系统。伴随世界经济环境的变化及计算机技术的发展,会计信息需求也发生了改变,本文以信息需求为主线,探讨未来会计信息系统的发展趋势,在重整基础上将计算机技术与会计高度融合,构建会计信息生产社会化模型,使会计信息生产独立于企业之外,提高信息可靠性、及时性。
Accounting is a service activity whose function is to provide information on the number of economic agents and to provide an economic information system that enables users to make informed decisions. With the changes in the world economic environment and the development of computer technology, the demand for accounting information has also changed. Based on the information needs, this paper explores the future development of accounting information systems. Based on the reorganization, computer technology and accounting are highly integrated and constructed Accounting information production socialization model makes the production of accounting information independent of the enterprise, improve the reliability and timeliness of information.