| 试论信息技术对会计的影响 |
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| 引用本文： | 蒋明宣. 试论信息技术对会计的影响[J]. 重庆科技学院学报(社会科学版), 2001, 16(1): 46-48,59 |
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| 作者姓名： | 蒋明宣 |
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| 作者单位： | 重庆工业高等专科学校,重庆,400050 |
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| 摘 要： | 信息技术的发展引起了会计环境的改变，势必对传统会计产生重大的影响.分析信息技术对传统会计的四项基本假设、会计实务以及会计教育的一些具体影响，并提出相应的对策.
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| 关 键 词： | 信息技术 会计假设 会计实务 会计教育 |
| 文章编号： | 1009-3494(2001)01-0046-04 |
| 修稿时间： | 2000-10-19 |
To Talk about the Influence of IT on Accounting |
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| Jiang Mingxuan. To Talk about the Influence of IT on Accounting[J]. JOURNAL OF CHONGQING UNIVERSITY OF SCEENCE AND TECHNOLOGY, 2001, 16(1): 46-48,59 |
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| Authors: | Jiang Mingxuan |
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| Abstract: | With the rapid development of IT, human beings are gradually entering int o information times. The development of IT brings abowt the changes of accounting ,which has a great influence on traditional accounting .The influence of IT on th e four basic hypotheses ,accounting practical business and accounting education o f traditioal accounting is analyzed and some corresponding countermeasures are p resented in this paper. |
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| Keywords: | IT accounting hypothesis accounting practical business accounting education |
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