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我国财务会计信息化理论研究的回顾与思考
Authors
庄明来
Publication date
1 January 2009
Publisher
Abstract
我国财务会计子系统初步实现了与管理会计子系统、ErP其他各子系统的财务与业务一体化,促使人们对同源分流理论的进一步思考。而会计处理电子化、会计记录无纸化、会计方法自动化,在为我国会计准则的正确实施提供技术和流程保证的同时,也引发人们对日益增多的IT风险的担忧,进而对会计信息质量的重新审视,引发从理论层面上去探索财务会计基本程序与方法在信息化过程中的变化。本文在回顾我国财务会计信息化理论研究取得成果的基础上,对上述若干问题进行探讨。教育部人文社会科学重点研究基地重大项目(批准号:06JJD630019)的阶段性研究成果;福建省教育厅社会科学研究项目(批准号:JA08003S)最终成果之
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Last time updated on 16/06/2016