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accounting analysis of information technology(会计信息技术的分析)
Accounting analysis of information technology
In the 21st century, information technology is changing all of our the new economy has changed the economic structure of society as a whole, as a business, information technology projects directly affect the construction of a variety of management level, affect the rapid development, while the traditional accounting theory, accounting practices and also had a significant impact, so the imperative to promote the accounting information.
First, the meaning of accounting information and characteristics
Accounting information refers to the use of modern information technology on the traditional accounting model for restructuring and reorganization on the basis of modern accounting, information technology and accounting disciplines to establish a high degree of integration of the full opening of the modern accounting information systems, ie, accounting information is the accounting and information technology integration process, is the accounting information as information resource management, comprehensive use of computer, networking and telecommunications-based information technology on accounting information collection, processing, transmission, storage and applications for business management, control decision-making and the provision of adequate social and economic operation, real-time information of accounting information as the core of enterprise information, have the following basic features:
1, the interactive nature of the accounting information in an interactive performance is multifaceted and comprehensive. First, enterprises and government departments, the interaction between the accounting information in the process of government in the development of the accounting system to monitor the financial aspects will affect the the enterprise. Meanwhile, the Government’s work is inseparable from the development of enterprise status. Enterprises also affect the government’s judgments and decisions; Second, e
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