略论财务会计的前沿态势

网络技术的发展,为会计领域带来了新的活力和契机。它不仅使会计本身概念框架发生前所未有的变化,也将引发对现行会计规则的挑战,对传统会计理论与方法的整合。会计信息化的本质是会计与现代信息技术相融合的发展过程,它必将成为会计未来的发展趋势。

On the future tendency of accounting

The development of net-technology causes the new vitality and chances in the field of accounting .It not only makes theconcept of accounting change a lot but also brings the challenge to the current accounting rules.It also lead to the adjustments andconstitutions in the traditional accounting theory and methods. The nature of informational accounting is the infegral developingprocess between the accounting and modern information technology. It will become the main tendency of the future accounting.