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社会大变革背景之下,各行各业也都在不断更新和改革以适应时代发展。本文即是在此背景之下,探讨信息技术条件下企业会计的改革思路。企业会计经历了传统的纸质记账模式,过渡到会计电算化模式,在一定程度上便利了会计运行,促进了会计制度改革与发展,但在实践中会计电算化的弊端逐渐凸现出来,所有有必要进一步对会计制度进行变革,本文笔者通过查阅相关资料,提出了信息技术条件下企业会计改革的几点思路,希望对会计制度改革有所助益。
Under the background of great social changes, all walks of life are constantly updating and reforming to adapt to the development of the times. This article is in this context, under the conditions of information technology business accounting reform ideas. Accounting has gone through the traditional paper accounting mode, the transition to the accounting computerization mode, to a certain extent, to facilitate the accounting operation, and promote the reform and development of the accounting system, but in practice the drawbacks of accounting computer gradually emerged , All necessary to further change the accounting system, the author of this article through access to relevant information, put forward some ideas of enterprise accounting under the conditions of information technology, hoping to reform the accounting system is helpful.