| 浅论世界信息化会计的形成与发展 |
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| 引用本文： | 吕学东,刘华.浅论世界信息化会计的形成与发展[J].湖北广播电视大学学报,2004,21(3):122-125. |
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| 作者姓名： | 吕学东 刘华 |
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| 作者单位： | 1. 湖北广播电视大学,湖北,武汉,430073
2. 中南财经政法大学,湖北,武汉,430071 |
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| 摘 要： | 世界会计信息化理论应当是在传统会计的基础上,高起点,快速度地解决企业会计方法动作的理 论,在推广中国会计电算化的同时,应加强世界会计信息化系统的理论与建设。
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| 关 键 词： | 信息化会计理论 传统会计理论 数据库 系统风险 |
| 文章编号： | 1008-7427(2004)03-0122-04 |
On the Formation and Development of World Informationalized Accounting |
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| LU Xue- dong,LIU Hua.On the Formation and Development of World Informationalized Accounting[J].Journal of Hubei Radio& Televisonuniversity,2004,21(3):122-125. |
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| Authors: | LU Xue- dong LIU Hua |
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| Institution: | LU Xue-dong.LIU Hua |
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| Abstract: | The theory of world informationalized accounting is based on the traditional accounting to solve problems within enterprises with high speed. In the process of the computerization of China's accounting, it is nicessary to strengthen the construction of the theory of world informationalized accounting. |
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| Keywords: | eory of informationalized accounting traditional accounting theory database systematic risk |
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