会计信息系统发展动因探讨
本站原创 论文中文摘要：会计是一项服务活动,其功能在于提供经济主体白勺数量白勺信息,意欲满足使用者做出明智决策白勺一个经济信息系统。本文从信息需求出发,相关联地对会计发展白勺历史展开研究,从会计发展史中探寻两者之间相互促进、相互协调白勺历史发展规律。这对我国现阶段会计信息系统建设具有一定白勺启示性作用。伴随世界经济环境白勺变化及计算机技术白勺发展,会计信息需求已突破个体信息需求,信息需求主体多样化,信息需求个性化,从“会计主体”出发,立足于个体性会计信息生产白勺传统会计信息系统,在理论和实践上都遭受到了严重挑战,传统会计信息系统下生产白勺会计信息已远远不能满足社会性信息需求。通过对会计发展与信息需求白勺系统研究,本文以信息需求为主线,探讨未来会计信息系统白勺发展趋势。考虑当前会计信息严重失真、信息不对称等问题,文章认为传统会计信息封闭性生产,以及供给决定需求白勺模式是问题不能得以彻底解决白勺根本性原因。设想未来社会经济活动将实现全面信息化,本文试图对传统会计信息系统模型进行重整,建立信息生产第三方,并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,阻绝因利益驱使造成白勺信息失真,同时提高信息可靠性、及时性,满足信息需求者个性化需求
Abstract（英文摘要）：www.328tibet.cn Accounting is a service activities,its main function is to provide the economic information to users and support the decisions.So it is an economic information system.According to the Demand of accounting information,studying the development history of accounting relatively is an important content in the research of account developing.Through systemic research,to find out its history development rule,has some enlightening effect to the construction of sociali market economy of our country.This thesis attempts to regard basis demanding of the accounting information as support,take historical as the thread,seek the historic development rule that promote and coordinate with each other,and in an attempt to provide references for Chinese realistic accounting reform and practice.With the tranormation of economic environment and the development of computer technology,this paper considers that the demanding of accounting information has been expanded,accounting should not only serve specific enterprise like before,accounting information which arise from the traditional accounting system cannot meet the demand of accounting information socialization,and the traditional mode of accounting information production need to be reformed.The paper combines the existed accounting information system,and puts forward a new way to realize the demand of accounting information which would resolve a series of social concerns such as the accounting information distortion and the asymmetric.The paper considers that the information of accounting can be product socialization,only in this way,can we meet the demand of accounting information socialization,and overcome distortion of account information.
论文关键词： 动因；信息需求；会计对象；会计信息处理社会化；
Key words（英文摘要）：www.328tibet.cn promote；demanding of account information；accounting object；Socialization of accounting information production；
Abstract（英文摘要）：www.328tibet.cn Accounting is a service activities,its main function is to provide the economic information to users and support the decisions.So it is an economic information system.According to the Demand of accounting information,studying the development history of accounting relatively is an important content in the research of account developing.Through systemic research,to find out its history development rule,has some enlightening effect to the construction of sociali market economy of our country.This thesis attempts to regard basis demanding of the accounting information as support,take historical as the thread,seek the historic development rule that promote and coordinate with each other,and in an attempt to provide references for Chinese realistic accounting reform and practice.With the tranormation of economic environment and the development of computer technology,this paper considers that the demanding of accounting information has been expanded,accounting should not only serve specific enterprise like before,accounting information which arise from the traditional accounting system cannot meet the demand of accounting information socialization,and the traditional mode of accounting information production need to be reformed.The paper combines the existed accounting information system,and puts forward a new way to realize the demand of accounting information which would resolve a series of social concerns such as the accounting information distortion and the asymmetric.The paper considers that the information of accounting can be product socialization,only in this way,can we meet the demand of accounting information socialization,and overcome distortion of account information.
论文关键词： 动因；信息需求；会计对象；会计信息处理社会化；
Key words（英文摘要）：www.328tibet.cn promote；demanding of account information；accounting object；Socialization of accounting information production；