信息化与会计业务创新  

The Effects Of Business lnformationalization On Accounting Development

作　　者：袁园[1] 

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《经济管理》2007年第17期84-86,共3页Business and Management Journal ( BMJ )

摘　　要：全球经济的信息化、网络化使得会计工作从理论基础到日常操作手法均受到极大挑战。为此,必须对传统会计观念及方法进行思考与创新,以适应经济发展的需要,并更好地发挥会计工作的应有职能。文章倡导网络时代坏账计提采用客户企业信用评价法。Due to informationization, networkization of global economy, accounting is facing a large challenge from theory to practice. Therefore, we should consider and improve the traditional concepts and methods in accounting in order to meet the needs of economic development, and play a better role, As a result, we insist that had debts provision be determined under the customer credit evaluation method.

关 键 词：信息化 会计操作 思路 企业信用评价 

分 类 号：F23[经济管理—会计学]