会计的发展与其所处的环境密切相关。信息化社会是对我们当前所处环境的一个准确概括,信息化社会环境下会计理论研究的不断拓展既是必须的,又是一种必然,会计信息化则是信息化社会环境下会计发展的必然选择。会计信息化的重心是会计信息,而会计信息则是会计信息系统的“产品”,所以,会计信息系统是会计信息化的基石,会计信息化的实现程度,很大程度上依赖于会计信息系统实践的发展。实践的发展需要理论的指导,会计信息化理论方法与应用实施管理体系架构(TheoryMethodologyApplicationImplementationManagement,TMAIM)作为会计信息化相关理论的高度概括,指导并推动着会计信息...The development of accounting is closely related to the environment it exists. Informatization society is an accurate overview for our current circumstance. Under the circumstance of the informatization society, continuously expanding the study of accounting theory is not only necessary, but also inevitable.Under the circumstance, Accounting Informatization is the inevitable choice for accounting ...学位:管理学博士院系专业:管理学院_会计学学号:1752010015356