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信息技术主要包含计算机技术、通信技术等,主要指的是信息的处理、采集与传递技术。会计实务主要是对各种产权关系与经营行为进行确认、计量、报告与记录的一项过程,也就是确认、计量、处理与传递经济信息的一个过程。近年来,我国的信息技术得到了快速发展,在会计实务中会越来越多地应用到信息技术,这对会计实务的发展产生了一定的冲击。
Information technology mainly includes computer technology, communication technology, mainly refers to the information processing, acquisition and transmission technology. Accounting practice is mainly a process of confirming, measuring, reporting and recording various kinds of property rights and business operations, that is, a process of identifying, measuring, processing and transmitting economic information. In recent years, China’s information technology has been rapid development, accounting practices will be more and more applied to information technology, which has had a certain impact on the development of accounting practices.