how the new economic environment to promote the use of computerized accounting accounting reform(新的经济环境如何推广使用会计电算化会计改革).docVIP
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how the new economic environment to promote the use of computerized accounting accounting reform(新的经济环境如何推广使用会计电算化会计改革)
How the new economic environment to promote the use of computerized accounting accounting reform
Abstract: The information economy era in the accounting profession proposed new requirements, to the accounting system to meet the information age, the accounting profession of the new requirements, we must reform the existing accounting system.
Keywords: new economy; requirements; computerized accounting; reform an information economy the request of the accounting profession 1.1 broaden the field of information required to meet the information needs of users, providing information both depth and breadth of the field, or are bound to expand vertically and horizontally. The information required by accounting information users will have the following characteristics: it is necessary to reflect the past operation, and projections of future operating conditions, because the information can only reflect the last place of business, information is only the future to predict the more information users need; necessary to correctly reflect the value of tangible assets, but also accurately reflect the value of intangible assets present, such as information technology, human resources and other intangible assets in production and operation enterprises play an increasingly important role, will be revealed in a report that they are changing the requirements of socio-economic environment; both to provide financial information, but also to provide non-financial information with the relevant departments of accounting information is closely linked to information, their mutual influence, mutual penetration, but they also reflect the business situation of the information, so as to broaden the field of accounting and the space should also be provide those non-financial information; the information necessary to provide a headquarters, but also to provide segment information Segment information for the analysis of information and corporate headquarters are facing important opportun
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