会计技术对会计信息质量的影响及对策.doc

会计技术对会计信息质量的影响及对策 - PAGE III - PAGE I 会计技术对会计信息质量的影响及对策 The influence and responses Of accountant technical to accounting information quality 摘要 会计信息是通过一定的会计技术方法加工处理形成的，由于对同一客观事物的处理方法不同，决定了来自于同一信息源却能得出不同信息。会计信息的提供是否及时到位，能否满足社会各个需求者的使用要求，与会计信息的提供技术有着密切关系。会计技术为适应社会的发展不断地将高科技技术成果融入其中，会计技术的发展对会计信息质量有着极大的影响。 本文第一部分首先从技术谈起，引出了会计概念和特征，又阐述什么是会计信息质量、会计信息质量具有哪些特征。第二部试图通过对会计技术历史的追溯，探讨会计技术的发展在网络技术方面、复式薄记发展方面、新会计准则出台方面带来的优势，以及在网络环境方面、软件信息技术方面和人为原因方面带来的负效应。第三部分，试分析了会计技术提高会计信息质量的对策。 关键词：会计技术 会计信息质量 会计信息化 The influence and response of accountant technical to accounting information quality Abstract Accounting information is processed through some certain ways of accounting technology, due to the different methods of dealing with the same subject; the information that comes from the same information resource is different, whether accounting information is timely and whether accounting information can meet all kinds of social user both have close relation with accounting technology. Accounting technology continuously exercises new science and information technology in order to adapt to the increasing development of society. The developments of accounting technology affect the quality of accounting information greatly. In this paper, the first part about the first from the technical led to the account in concept and features, described what the quality of accounting information is. The quality of account -ing information which has characteristics. Second attempt to right the historical accounting retrospective technology, accounting techniques to explore the development of network technology, double bookkeeping development, the introduction of new accounting standards bring advantages and the network environment, software information technology and human causes of the negative effects. The third part, we analyze the accounting techniques to improve the quality of accounting information solutions. Key words: Accountant technology, Accounting information quality, Accountant syste