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随着当前计算机技术的普及和经济全球化的发展,企业发展中对会计信息化的要求越来越严格。不仅要求会计信息化提升会计工作的质量和效率,还要求其能够提升会计实务的质量。本文对会计信息化和会计实务的定义做了阐述,从正反两方面指出了当前会计信息对会计实务的影响,并针对其中的不利因素提出了相应的解决策略。
With the popularization of computer technology and the development of economic globalization, the requirements for accounting informatization in the development of enterprises are more and more strict. Not only requires accounting information to enhance the quality and efficiency of accounting work, but also requires it to enhance the quality of accounting practices. This article elaborates on the definition of accounting informatization and accounting practice, points out the influence of current accounting information on accounting practice both positive and negative, and puts forward the corresponding solution strategies according to the unfavorable factors.