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随着信息时代的到来,IT为企业会计信息化的发展提供了必要的条件。我国会计信息化标准体系构建的理论和方法学基础,提出了会计信息化标准体系的概念框架并以此为指导企业会计信息化标准体系的创新等方面进行分析,对企业会计信息化的发展做一个新的认识,推动企业会计信息化的发展进程。
With the advent of the information age, IT provides the necessary conditions for the development of enterprise accounting information. China’s accounting information standardization system to build the theoretical and methodological basis, put forward the concept of accounting information standardization framework and as a guide to guide the enterprise accounting information standardization system innovation and other aspects of the analysis, the development of enterprise accounting information to do A new understanding to promote the development of enterprise accounting information.