中文内容提要
21世纪是以信息技术革命为代表的信息时代,是信息发展的新世纪。随着社会发展科技进步,信息技术正在逐渐地改变着人们的生活方式,改变着人们的生存环境,进而改变着人们的思维****惯。会计作为处置信息、运用信息的一种管理活动,当然也会接受面临被信息技术冲击的挑战。随着会计环境的改变,特别是信息技术的迅速发展,财务会计在会计记录、信息系统的建设、财务报告体系的充实等方面取得了较为显著的成就,进而对以此为基础所产生的会计信息的质量特征也起到了巨大的推动作用。各单位的财务管理和内部控制可以通过现代的信息技术为其提供一套全新的管理模式,而现代信息技术与此同时也关于防备会计信息质量风险起着至关重要的作用。但是任何事物都要两面性,会计信息系统也是有利亦有弊,可以为企业创造出巨大效益,但同时也把新的不足和新的挑战带给企业的会计信息质量。本文结合信息技术这一背景,就其对会计信息质量的影响展开探讨。
关键词:会计信息系统会计信息质量影响
Abstract
Is the twenty-first Century revolution of information technology as the representative of the information age, is the new century of the development of information. With the development of science and technology progress of the society, the information technology is gradually changing people's way of life, changing people's living environment, and changing people's thinking habit. Accounting as an information processing, management activities by means of information, is also facing the impact of information technology challenges. Modern information technology provides a new mode of management to financial management and internal control of each unit, to play a decisive role to guard against the risk of accounting information quality. However, the accounting information system on the one hand, for enterprises to create huge benefits, on the other hand, but also to the quality of accounting information of enterprises has brought new problems and new challeng
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