会计技术发展对会计信息质量影响

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论文中文摘要:会计信息是通过一定的会计技术方法加工处理形成的,由于对同一客观事物的处理方法不同,决定了来自同一信息源却能得出不同的信息。会计信息的提供是否及时到位,能否满足社会各个需求者的使用要求,与会计信息的提供技术有着密切关系。会计技术为适应社会的发展不断地将高新科技成果融入其中,会计技术的发展对会计信息质量有着极大的影响。本文首先分析了会计技术和会计信息质量的概念和特征,说明会计技术与会计信息质量之间的关系,进而详细阐述了会计技术的发展演变过程:根据软硬技术的发展演变将其分成手工操作技术阶段、机械化操作技术阶段、电算化操作技术阶段以及单式簿记阶段、复式簿记阶段、多维会计与数据库技术阶段,会计技术发展的各个阶段不是绝对的对立,而是前者不断吸纳、后者不断取代的一个过程。然后以此为出发点,详细介绍了当现代信息技术引入会计系统后,会计信息化的概念和特征。本文试图通过对会计技术的历史追溯,探求会计技术与会计信息质量的历史渊源,从而指出会计技术的发展对会计信息质量的正负效应和应采取的对策,最后笔者试着剖析了未来会计技术发展的趋势以及未来会计技术下会计信息应具有的质量
Abstract(英文摘要): Accounting information is processed through some certain ways of accounting technology. Due to the different methods of dealing with the same subject, the information that comes from the same information resource is different. Whether accounting information is timely and whether accounting information can meet all kinds of social users both he close relation with accounting technology. Accounting technology continuously exercises new science and information technology in order to adapt to the increasing development of society .The development of accounting technology affect the quality of accounting information greatly.First, the paper analyses the conception and the characters of accounting technology and accounting information quality, explains the relationship between accounting technology and accounting information quality. Then particularly expatiates the development course of accounting technology. According to the development of ’soft’ and ’hard’ technology, it is divided into some phases: the phase of manual manipulating technology; of mechanical manipulating technology; of ele-calculating manipulating technology, and the phase of one-dimensional bookkeeping; of two-dimensional bookkeeping; of multi-dimensional bookkeeping and database technology. The developments of phases of accounting techniques are not absolutely opposed, but the process of absorbing (by former) and replacing (by latter). Thirdly this paper introduces the conception and the character of accountant system after modern technology applied in the accounting system. This paper tries to find the historical relationship of accounting technology and accounting information quality through ascending the history of accounting technology; so as to point out the positive and negative impact of accounting technology upon accounting information quality and the measures should be adopted. At last, it tries to analyze the development tendency of accounting technology and what kind of quality accounting information should possesses in the future.
论文关键词: 会计技术;会计信息质量;会计信息化;影响;
Key words(英文摘要): accounting technology;accounting information quality;Accounting system applied modern technology;impact;