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信息技术的发展,对会计市场产生了深远的影响。信息技术环境要求调整会计人才知识结构,促进会计教育方式、手段的革新;信息革命使会计技术服务向纵深发展,改革了技术服务方式;信息技术使会计信息数量增多、质量提高,这种发展趋势要求改革传统会计信息披露方式,建立会计信息市场体制;知识经济、信息技术和计算机会计信息系统的不断发展,要求改革传统审计技术手段与方法,建立IT审计系统。
The development of information technology has a profound impact on the accounting market. The information technology environment requires adjusting the knowledge structure of accounting personnel and promoting the innovation of accounting education methods and means. The information revolution has made the development of accounting technology services in depth and the reform of technical service methods. The development of information technology has led to an increase in the quantity and quality of accounting information The reform of traditional accounting information disclosure system and the establishment of accounting information market system are required. The continuous development of knowledge economy, information technology and computer accounting information system requires the reform of traditional audit techniques and methods and the establishment of IT audit system.