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Home > Wen Yuan (High School Edition) > 2021 No.05 > 会计信息化对会计实务的影响

  • 会计信息化对会计实务的影响

    Author(s)：

    魏雅君

    Publication Title：

    Wen Yuan (High School Edition) 2021 No.05

    Affiliations：

    青海省科学技术信息研究所有限公司 青海 西宁 810000

    Abstract：

    会计信息化不仅改变了会计核算方式、数据储存形式、数据处理程序和方法，扩大了会计数据领域，提高了会计信息质量，而且改变了会计内部控制与检查的方法，推动了会计理论与会计实务的进一步发展完善，促进了会计管理制度的改革，是整个会计理论研究与会计实务的一次根本性变革，会计信息化对会计理论和实践必将产生深远影响。

    Keywords：

    会计；信息化；会计实务；影响

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    [1] 魏雅君.会计信息化对会计实务的影响[J].Wen Yuan (High School Edition),2021(05),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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