论IT的发展对传统会计发展的冲击.docVIP

论IT的发展对传统会计发展的冲击 ［ ］随着n技术的蓬勃发展，现代企业的经营环境发生了剧烈的改变：全球化竞争市 场正在形成,产品生命周期显著缩短。而对rr冲击所产生的前所未有的竞争压力和转型需求, 企业迫切需耍宥效地引入和利用IT技术，以协助企业的再造与升级。IT技术的高速发展对 会计业务产生很大冲击，会计工作面临新的变革，会计学理论体系的变革、会计语言的变化、 会计工作内容的更新等，拓展了会计业务的范围，对会计人员的素质提出了新的要求。 ［关键字］信息技术 会计制度变革 会计环境 会计理论 会计业务拓展 The theory of the development of IT impact to the traditional accounting development [Abstract] with the rapid development of IT technology，the management environment of modern enterprise tremendous changes. The globalize competitive market is gradually formed, accordingly, the life of products is obviously shortened. Facing the unprecedented competition pressure and transforming demand brought by IT technology, the enterprises need to introduce and make use of IT technology urgently and effectively, in order to assist in the reconstructing and upgrading of the enterprises. The rapid development of IT technology have a great impact on the accounting business, as the accounting work are facing great changes. The change of accounting theory system and the accounting language， together with the updating of accounting job duties, expands the scope of business accounting and requests more about accountants1 quality. [Key word] information technology the change of accounting system the accounting environment the accounting theory the accounting business development TOC \o 1-5 \h \z 引 言 1 HYPERLINK \l bookmark3 \o Current Document \h 一、 信息技术对会计环境的影响 1 HYPERLINK \l bookmark4 \o Current Document \h （一） 人们对会计信息的处理能力以及会计信息的质量要求大大提高 1 HYPERLINK \l bookmark5 \o Current Document \h （二） 会计信息系统成为企业整体资源管理的一个不可分割的子系统 1 HYPERLINK \l bookmark6 \o Current Document \h （三） 会计W际化进程加快 2 HYPERLINK \l bookmark7 \o Current Document \h 二、 信息技术致传统会计面临的变革 2 HYPERLINK \l bookmark8 \o Current Document \h （一） 会计学理论体系的变革 2 HYPERLINK \l bookmark9 \o Current Document \h （二） 会计语言和企业会计文化的变革 2 HYPERLINK \l bookmark10 \o Current Document \h （三） 会计人力资源价值的变革 3 HYPERLINK \l bookmark11 \o Current Document \h （四） 会计信息系统质的变革 3 HYPERLINK \l bookmark12