会计信息技术标准在会计信用体系中的应用  

The Application of Accounting Information Technology Standard in the Accounting Credit System

作　　者：单雪文[1] 李占国[1] 胡仁昱[2] 魏文翠[2] 

机构地区：[1]上海电机学院经济管理学院,上海200245 [2]华东理工大学商学院,上海200237

出　　处：《上海电机学院学报》2008年第4期304-307,共4页Journal of Shanghai Dianji University

基　　金：教育部人文社会科学研究项目"会计信用评价体系及技术标准的建设研究"(06JD790013)

摘　　要：会计信息是经济决策的重要依据,在信息技术高速发展的今天,将信息技术与会计信用评价相结合既是会计改革、会计发展的需要,更是时代发展进步的要求。从会计信息化的角度,概括了我国目前会计信用评价体系存在的问题,提出了会计信用等级评价体系信息化的思路以及会计信息技术标准如何在会计信用等级评价体系中进行应用。Accounting information is an important basis of the economic decision-making. With the rapid development of information techonology, the connection between information technology and accounting credit evaluation is not only the need of accounting innovation and development but also the need of progress with the development of time. This article states the existing problems in accounting credit evaluation system, raises the thought of informatization of the evaluation system and analyzes how to use the accounting information technology standard in this evaluation system.

关 键 词：会计信息质量 会计核算软件 数据接口规范 会计信用等级 

分 类 号：F233[经济管理—会计学]