基于诺兰模型的会计信息化发展趋势分析——以我国会计信息化发展为例  

Analysis on Accounting Information Development Trend based on the Nolan Model

作　　者：侯玉凤[1] 

机构地区：[1]山东交通学院,山东济南250023

出　　处：《财会通讯（下）》2011年第11期10-13,161,共5页Communication of Finance and Accounting

摘　　要：随着现代信息技术的发展、相关利益者对会计信息需求的变化以及竞争的需要,人们提出会计信息化逐渐代替会计电算化的设想,但目前在我国对会计信息化的认识不一致。本文探讨了会计信息化内涵和外延,基于诺兰模型分析了我国会计信息化发展阶段及其发展趋势,以期为会计信息化发展提供参考。With the development of IT,changing requirements for Accounting Information of Correlative Profit Operator and demands of competition,people put forward a new idea that Accounting Informationization will gradually substitute Computerized Accounting.Until now,we have different views and even some disputes on the view of Accounting Informationization and Computerized Accounting,Based on the past professional analysis on the issue,the author approaches the connotation and extension of Accounting Informationization,and analyze it's stage and trend of development in China based on the Nolan Model.

关 键 词：会计信息化 会计电算化 会计信息系统 发展阶段 

分 类 号：F232[经济管理—会计学]