| 信息化对会计基本理论的影响 |
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| 引用本文： | 牟平,刘薇,史玉珍. 信息化对会计基本理论的影响[J]. 山东商业职业技术学院学报, 2007, 7(2): 26-29 |
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| 作者姓名： | 牟平 刘薇 史玉珍 |
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| 作者单位： | 山东商业职业技术学院会计系,山东,济南,250103;平顶山师专计算机系,河南,平顶山,467002 |
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| 摘 要： | 随着计算机技术的快速发展和企业信息系统的建立和普及,会计电算化成为计算机应用中相对成熟的一个领域,传统的会计理论受到了前所未有的挑战和冲击,就信息化的发展对会计理论中的基本假设和一般原则的影响进行讨论。
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| 关 键 词： | 信息化 会计理论 基本假设 一般原则 |
| 文章编号： | 1671-4385（2007）02-026-04 |
| 修稿时间： | 2006-12-07 |
The Influence from Computerization on the Basic Theory of Accountancy |
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| MU Ping,LIU Wei,SHI Yu-zhen. The Influence from Computerization on the Basic Theory of Accountancy[J]. Journal of Shandong Institute of Commerce and Technology, 2007, 7(2): 26-29 |
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| Authors: | MU Ping LIU Wei SHI Yu-zhen |
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| Affiliation: | 1. The Accountant department of Shandong Institute of Commerce and Technology, Jinan Shandong 250103; 2.The Computer department of Pingdingshan Normal college ,Pingdingzan, Henan 467002,China |
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| Abstract: | With the rapid development of computer technology and the establishment and popularization of the enterprise information system, accounting computerization has become one relatively mature field in computer application, mean while, the traditional accounting theory is faced with unprecedented challenge and shock. This paper will analyze and discuss the effect of infonnafionization development on the basic hypothesis and general principles of accounting theory. |
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| Keywords: | informationization accounting theory basic hypothesis general principle |
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