会计信息化:会计电算化在新时代下的发展和创新

在新的时代下，会计信息化正取代会计电算化成为会计的发展方向，本文在比较信息化和电算化的基础上提出了会计信息化的定义，并结合会计信息化发展方向的特征提出在当前会计信息化工作中应从理论、企业和整个社会等角度为其发展创造条件、提供机遇。     

Social Equity and Prosperity: Thailand Information Technology Policy into the 21st Century

This forum presents Thailand's National Information Technology (IT) Plan and comments on the plan by three international experts: Seymour Goodman, Heinrich Reinermann, and G. Russell Pipe. The plan, which was prepared for Thailand's National IT Committee by the National Electronics and Computer Technology Center, is striking for its explicit consideration of social as well as economic goals in its specific objectives and implementation proposals. Agenda item 1 of the plan is to 'Invest in an Equitable Information Infrastructure: To Enhance Human Ability and Enhance Life Quality.' Implementation of the plan is proceeding well, although somewhat more slowly than anticipated, and support for the original goals and objectives remains strong.