现行《会计基础工作规范》(以下简称“规范”)是针对手工会计或传统的会计电算化条件制定的,随着社会经济环境变化已难以适应会计信息化的快速发展。会计信息化区别于手工会计核算和会计电算化,是会计工作与企 The current Basic Accounting Standards (hereinafter referred to as “standard ”) is designed for manual accounting or traditional accounting computerization conditions, with the social and economic changes in the environment has been difficult to adapt to the rapid development of accounting information. Accounting information is different from manual accounting and computerized accounting, accounting work and enterprises